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?
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?