The European Commission has presented a proposal for a recast of two directives governing excise duty on alcohol within the EU.
It seems the definition of what is an establishment is being gradually extended for political purposes, writes Eloise Walker (Pinsent Masons).
Olga Bondar (Grant Thornton) considers the impending fundamental change to how VAT is to be reported.
The EU Parliament’s economic and monetary affairs (ECON) committee has published its draft report recommending amendments to the Commission’s proposals for a special VAT scheme for small businesses. These amendments are aimed at greater harmonisation across member states.
The EU Parliament’s economic and monetary affairs (ECON) committee has published its draft report welcoming the ‘cornerstones’, the ‘quick fixes’ and the concept of ‘certified taxable persons’ proposed in the Commission’s October 2017 communication on fundamental principles for a new definitive s
Scottish ministers have published the draft Scottish Fiscal Commission (Modification of Functions) Regulations 2018, which will allow the Scottish Fiscal Commission to forecast assigned VAT receipts payable under the Scotland Act 1998 s 64A to its five-year forecasts.
HMRC has published the text of a cooperation agreement that it will encourage online marketplaces to sign, under which marketplaces will exchange certain information about their sellers in the interests of promoting VAT compliance.