HMRC has issued clarification of its view that educational providers who receive payment for tuition fees in the form of advanced learner loans from Student Finance England must account for VAT at the standard rate, unless they are ‘eligible bodies’ for the purposes of the VAT education exemption
The Tobacco Products Manufacturing Machinery (Licensing Scheme) Regulations, SI 2018/75, set out the new licensing scheme for tobacco manufacturing machinery in the UK.
The Landfill Disposals Tax (Administration) (Wales) Regulations, SI 2018/101, set out the detailed provisions for administration of the tax. The regulations will come into force on the day on which Landfill Disposals Tax (Wales) Act 2017, s2 is commenced.
The European Commission is considering extending the deadline for continued use of transitional arrangements for certain customs processes under the Union Customs Code (UCC) until 2025, to allow time for deployment of electronic systems not expected to be ready by 2020.
Single supply with different rates?
Is bicarbonate of soda food?
The European Commission has taken a further step towards creation of a single EU VAT area with proposals to allow member states greater flexibility in applying a range of reduced rates between zero and 15%, subject to an overall average of 12%.
The extra-statutory concession enabling profit-making sports clubs to treat affiliation fees charged by a governing body and passed on to their members as exempt from VAT (VAT Notice 701/45 para 3.6.2) will be withdrawn with effect from 1 April 2018.