Conversion of partly non-residential building
Was a prefabricated building immovable property?
Lydia Challen (Allen & Overy) reviews the provisions of the European Union (Withdrawal) Bill and explains how they apply to tax.
The Value Added Tax (Place of Supply of Services) (Telecommunication Services) Order, SI 2017/778, removes the ‘use and enjoyment’ rule in VAT legislation for supplies of mobile telecommunications services to non-business users when outside the EU, with effect from 1 November 2017.
The European Commission invites interested parties to submit their views by 16 October 2017 on whether there is a need for EU action to introduce an effective tool to allow for systematic exchange of customs-related information with third countries.
Series of dwellings and relevant residential building
The National Audit Office has highlighted the risks to timely implementation of HMRC’s new Customs Declaration Service, which is due to replace CHIEF by January 2019.
UK provisions on services linked to sport
The EU Parliament’s environment, public health and food safety committee has voted for an amendment to the proposal for a continued restriction of the aviation EU emissions trading system (ETS) to flights within the EEA only.