Lode Van Den Hende (Herbert Smith Freehills) considers the UK government’s recently published papers setting out its proposals for UK/EU customs relations post-Brexit.
With effect from 1 January 2018, HMRC is to end its practice of exempting from excise duty cooking wines of a strength of 5% alcohol by volume (abv) or less. From that date, excise duty will be payable on all cooking wines with a strength exceeding 1.2% abv, in accordance with EU law.
The Raw Tobacco (Approval Scheme) Regulations, SI 2016/1172, set out the detail of the approval scheme for users and dealers in raw tobacco, as introduced by Finance Act 2016.
Next month sees the introduction of a new, modernised Union Customs Code. Caroline Barraclough and Emma van Doornik (Deloitte) consider what that means in practice.
Julie Park (The VAT Consultancy) answers a query on interpreting the guidance on the new guarantee requirement for ‘potential’ liabilities under the inward processing relief.
Michael Anderson and Katy Howard (Joseph Hage Aaronson) review the decision in Scotch Whisky, which provides helpful guidance on how a national court should apply the proportionality test in an EU law context.
The Police and Criminal Evidence Act 1984 (Application to Revenue and Customs) Order, SI 2015/1783, consolidates existing legislation with effect from 4 November 2015 on authorisation for specified officers of HMRC to use criminal investigation powers in relation to suspected c
