5 Major Developments in the United Kingdom

5 Major Developments

• EU-UK Brexit infringement procedures 1-month extension
• New data shows just 992 UK businesses registered to pay new tax on plastic packaging
• Plastic Packaging Tax in UK, Spain and Italy – A Comparison
• New Online VAT Registration Service
• VAT & Customs Duty: Goodbye CHIEF, hello CDS

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Exemption

• United Kingdom: UK view on EU decisions – Will VAT become due on sub-participations?

Brexit

• EU-UK Brexit infringement procedures 1-month extension

E-Commerce

• UK delays digital platform reporting requirements

Composite Supply

• Prison healthcare services a single composite supply for VAT

Environmental Tax

• New data shows just 992 UK businesses registered to pay new tax on plastic packaging

• Plastic Packaging Tax in UK, Spain and Italy – A Comparison

Registration

• HMRC launches new VAT registration service for agents and an online error correction service

• New VAT Registration Service – further feedback from HMRC 12 August 2022

• New Online VAT Registration Service

• Tax Professionals Hit Problems with New Online VAT Registration System

Real Estate/Immovable Property

• VAT and Property: planning for VAT in UK commercial property transactions

• TZF: the business of establishing car safety testing programmes – FTT

Customs

• HMRC Guidance: UK trade agreements with non-EU countries

• VAT & Customs Duty – Valuation for import purposes

• Developing Countries Trading Scheme – policy report

• VAT & Customs Duty: Goodbye CHIEF, hello CDS

• Procter & Gamble: duty classification of ispaghula husks – FTT

• GCC, UK co-launch free trade talks

• Changes to UK customs declarations – CDS is nearly here

• UK implements new Customs Declaration Service for imports as of 1 October 2022

Reporting/Compliance

• HMRC Form: Tell HMRC about any errors in your VAT Return

• Tell HMRC about any errors in your VAT Return

FTT

• SilverDoor: VAT on recharges of merchant acquirer costs – FTT

Deduction/Input Tax Credit

• Tower Bridge GP Ltd – CoA judgment – refusal of input tax recovery on carbon credit transactions

• Business or non-business? The Towards Zero Foundation case

• No invoice – no claim. The Tower Bridge GP Ltd case

Tax Authorities/Penalties

• New Penalty System to be Introduced in 2023