United Kingdom HMRC Guidance: Compliance checks: unannounced visits for inspections — CC/FS4 16 May 2023
United Kingdom FTT: PPX Metal Management Ltd – denial of input tax relying on Kittel principle from a scrap metal merchant) 15 May 2023
United Kingdom Revenue and Customs Brief 5 (2023): change to the VAT treatment of medical services carried out by non-registered staff directly supervised by pharmacists 14 May 2023
United Kingdom HMRC Guidance: Claim a VAT-related payment if you buy second-hand motor vehicles in Great Britain and export them to the EU for resale 13 May 2023
United Kingdom HMRC confirms VAT treatment of medical supplies by staff under pharmacist supervision 12 May 2023
United Kingdom UT: The Prudential Assurance Company Ltd (performance fees for supply of investment management services between companies in VAT group) 12 May 2023
United Kingdom Open consultation – Draft regulations: The Plastic Packaging Tax (General) (Amendment) Regulations 2023 10 May 2023
European UnionUnited Kingdom WooCommerce VAT: A Guide to Selling Cross-Border Compliantly in 2023 10 May 2023
AustraliaUnited Kingdom Australia-United Kingdom FTA begins 31 May 2023: Preparations for goods traders 10 May 2023
United Kingdom FTT: St Patrick’s International College Ltd & Ors: Exemption for supplies of education 10 May 2023
United Kingdom HMRC Policy paper: Tax administration and maintenance summary: Spring 2023 09 May 2023