The Landfill Disposals Tax (Wales) Act 2017 (Site Restoration Relief) (Amendment) Regulations, SI 2018/1057, widen the scope of site restoration relief from landfill disposals tax in Wales by enabling the relief to be applied to the disposal of material consisting entirely of top-soil, in additio
Do chips given out by casinos have a value?
Financing arrangements and third-party consideration
Serpentine behaviour.
Jo Crookshank and Gary Barnett (Simmons & Simmons) review recent VAT developments that matter.
European finance ministers have reached agreement on VAT measures including: reduced rates on e-publications; a generalised reverse charge mechanism; interim ‘quick fixes’; and strengthened administrative cooperation against cross-border fraud.
Karen Killington and Clarissa Vogelaar-Kelly (KPMG) consider the practical effects of the new regime aimed at harmonising the VAT treatment of vouchers across the member states.
The European Commission has sent a reasoned opinion to the UK, marking the second stage of infringement proceedings against the UK’s failure to pay over more than €2bn in customs duty lost through fraud between 2011 and 2017, involving imports of textiles and footwear from China.