Strawberry and banana Nesquiks are not food
Anne Fairpo (Temple Tax Chambers) examines VAT in a blockchain world.
Outsourcing and fixed establishment
Was the supply of lift passes a supply of transport?
HMRC is to begin a phased introduction of its new customs declaration service (CDS) from August 2018.
The Public Bill Committee completed its consideration of the Taxation (Cross-border Trade) Bill on 1 February. No amendments were made to the Bill, which will now go to report stage in the House of Commons on a date to be announced.
The Climate Change Levy (General) (Amendment) Regulations, SI 2018/118, amend the formula used by businesses in the climate change agreement (CCA) scheme to calculate their climate change levy (CCL) relief entitlement, including the reduced rate, with effect from 1 April 2019.
The Landfill Disposals Tax (Tax Rates) (Wales) Regulations, SI 2018/131, specify the standard rate (£88.95), lower rate (£2.80) and unauthorised disposals rate (£133.45) for landfill disposals tax in Wales, applying to taxable disposals made on or after 1 April 2018.
Had the taxpayer issued single purpose vouchers?