The Soft Drinks Industry Levy (Enforcement) Regulations, SI 2018/264, will enable HMRC to use a range of enforcement powers available under the Customs and Excise Management Act 1979, including entry, search and seizure, for the purposes of tackling ‘fraud offences’ in relation to the soft drinks
The Council of the EU has formally approved revised EU ETS targets for the period from 2021 to 2030. This will involve an annual reduction of 2.2% in the cap on overall emissions from 2021 onwards (compared to the current rate of 1.74%).
Recovery of input tax on intra-community transactions
Identifying a supply of insurance
The Welsh government has decided to put forward a tax on vacant land as the preferred option for testing its powers under the Wales Act 2014 to propose new devolved taxes. The vacant land tax was one of four new tax ideas shortlisted in October 2017.
A new report from the OECD, ‘Taxing Energy Use 2018’, finds energy taxes provide only limited incentives to improve energy efficiency and remain poorly aligned with the negative side effects of energy use.
The supply of a ‘time-share’ can be a supply of land
Strawberry and banana Nesquiks are not food
Anne Fairpo (Temple Tax Chambers) examines VAT in a blockchain world.
Outsourcing and fixed establishment