Graham Elliott (City & Cambridge Consultancy) considers a recent tribunal decision on whether redundancy payments were consideration for a supply of goods or services.
The government has laid two sets of regulations setting out the hallmarks and information requirements on promoters for the new disclosure of avoidance schemes regime for VAT and other indirect taxes, coming into force on 1 January 2018.
The government is to amend the Landfill Tax Regulations 1996 to allow for a two-year transition period, from 1 April 2018 until 31 March 2020, during which environmental bodies can continue to use unspent contributions to the landfill communities fund (LCF) on projects located in Wales.
Lee Squires and Fiona Bantock (Hogan Lovells) report the latest VAT developments that matter.
Alex Baulf and Ksenia Skatchkova (Grant Thornton) examine the plans and how this might impact UK businesses.
Group pension funds and the exemption for insurance services
The key findings and recommendations in the OTS report on the UK’s VAT system, together with the chancellor’s responses, by Nigel Mellor (The Office of Tax Simplification).
The CIOT has given a cautious welcome to the government’s acknowledgment in the Budget of how important postponed accounting for import VAT is in providing businesses with cash flow help when importing goods from the EU.
Halifax and national tax systems