European UnionUnited Kingdom Joint declaration about VAT regime for goods not being at risk for the Union’s internal market and on the VAT arrangements for cross-border refunds 17 April 2023
United Kingdom HMRC Guidance: Pay no import duty and VAT when importing decorations and awards 16 April 2023
United Kingdom Form: Instruct your bank or building society to pay your VAT by Direct Debit 15 April 2023
United Kingdom HMRC Guidance: Pay no import duty and VAT on importing commercial samples 15 April 2023
United Kingdom FTT: Beigebell Ltd (No 2) – Right to deduct restricted under principles in Kittel 14 April 2023
United Kingdom FTT: Rolldeen Estates Ltd – appellant exercising option to tax for eight years – property in question sold without charging VAT 14 April 2023
United Kingdom FTT: Denial of relief for input tax on the basis that the Appellant knew or should have known that the supplies in question were connected to VAT evasion 12 April 2023
United Kingdom FTT determined that Appellant knew the transactions were connected to fraud 12 April 2023
United Kingdom HMRC Policy paper Revenue and Customs Brief 12 (2021): VAT treatment of gaming machines from 6 December 2005 to 31 January 2013 12 April 2023
United Kingdom Extension of VAT relief for energy-saving materials to Northern Ireland – SI 2023/376 11 April 2023
United Kingdom VAT exemption extended to cover services supervised by pharmacists – SI 2023/388 11 April 2023
United Kingdom HMRC Guidance: Apply to import multiple low value parcels on one declaration 11 April 2023
United Kingdom UK fears OECD Pillar 1 delays will encourage Digital Services Tax avoidance 10 April 2023
United Kingdom Customs Talks: Inward Processing in the UK – It’s all about accurate data! 09 April 2023
European UnionUnited Kingdom Flashback on ECJ cases C-498/03 (Kingscrest Associates and Montecello) – The word ‘charitable’ which must be interpreted in an uniform way in all the language versions of the Directive 08 April 2023
United Kingdom UK concludes negotiations to join Comprehensive and Progressive Agreement for Trans-Pacific Partnership 07 April 2023
AustraliaEuropean UnionItalySaudi ArabiaUnited Kingdom This Month in Indirect Tax: 50 Years of UK VAT; E-Invoicing in Saudi Arabia; and NFTs 06 April 2023