Defining first occupation
Following consultation between February and April this year, HMRC received broad support for moving to a single registration process for alcohol duties and confirmed its intention ‘to pursue harmonisation across all alcohol regimes’.
Following consultation between February and May 2017 on a group of new sanctions against evasion of tobacco duty and other excise duties, HMRC will carry out further work on a group of proposed sanctions for evasion of tobacco duty, with a view to confirming early next year how it intends to proc
The EU Parliament and Council have reached provisional agreement on revised EU ETS targets for the period from 2021 to 2030.
Single or multiple supply?
Option to tax and VAT recovery
The OTS has made 23 separate recommendations (8 core and 15 administrative) in its final report on VAT simplification.
The government is consulting until 24 November on draft amending regulations to bring forward the 2018 compliance deadlines for UK operators in the EU Emissions Trading System (EU ETS), to provide clarity during the UK’s withdrawal from the EU.