United Kingdom HMRC Guidance: Declaring reusable packaging for Great Britain imports and exports 23 August 2022
United Kingdom HMRC Policy paper: Developing Countries Trading Scheme: government policy response 22 August 2022
European UnionUnited Kingdom Flashback on ECJ Cases C-49/12 (Sunico and Others) – Damages in respect of involvement in a tax fraud by a third party not subject to VAT 22 August 2022
United Kingdom Scotland’s single-use plastics ban: fully effective from 12 August 2022 20 August 2022
United Kingdom Transition to Customs Declaration Service (CDS) will affect all importers from October 1, 2022 20 August 2022
European UnionUnited Kingdom Flashback on ECJ cases C-223/03 (University of Huddersfield) – Taxable transactions even if carried out for the sole purpose of obtaining a tax advantage, without any other economic purpose 20 August 2022
United Kingdom HMRC late payment interest rates revised after Bank of England increases base rate 18 August 2022
United Kingdom FTT Spectrum Community Health CIC – Taxpayer argues it makes separate zero rated and reduced rate supplies and should be VAT registered 18 August 2022
United Kingdom FTT Silverdoor Ltd – Disclosed agent for accommodation providers – 2.95% fee charged for customers paying by corporate card does not fall within the financial services exemption 18 August 2022
United Kingdom HMRC Form: Revoke an option to tax for VAT purposes within the first 6 months 18 August 2022
United Kingdom New VAT Registration Service – further feedback from HMRC 12 August 2022 17 August 2022
United Kingdom Guidance UK Domestic Advisory Group membership and Civil Society Forum participation under the UK-EU Trade and Cooperation Agreement: expressions of interest 16 August 2022
United Kingdom UK implements new Customs Declaration Service for imports as of 1 October 2022 16 August 2022
United Kingdom FTT: Spectrum Community Health CIC – exemption – Article 132(1)(b) VAT Directive EU principle of fiscal neutrality 12 August 2022
United Kingdom FTT: Bobby Khan Enterprises Ltd – Undeclared purchases – assessments and closure notices 12 August 2022
United Kingdom FTT: Lynton Exports (Alsager) Ltd – MTIC Fraud – Kittel input tax assessment and Mecsek ouput tax assessments – taxpayer win 12 August 2022
United Kingdom FTT The Towards Zero Foundation on non-economic activities – deduction of VAT if linked to wider business activity 12 August 2022
United Kingdom FTT: London School of Accountancy and Management Ltd: Taxpayer in liquidation as an education provider – no refund of course fees to students made 12 August 2022