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
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.