Works carried out to an existing building
Invoice containing a letterbox address
The Welsh Assembly has passed the Landfill Disposals Tax (Wales) Bill, which will replace landfill tax in Wales from April 2018. The Bill is expected to receive Royal Assent this summer.
The Council of the EU has agreed on the Commission’s proposal to keep the aviation EU emissions trading system (ETS) in its current limited form, applying only to flights within the EEA, for 2017 and beyond.
Different treatment of suppliers situated in different devolved areas
Peter Stewart and Paul Farmer (Joseph Hage Aaronson) examine the decision that so-called agility hire purchase contracts are a supply of services and consider its practical implications.
The advocate general at the CJEU has concluded that contract bridge is a sport for the purposes of the EU VAT directive.
The Scottish Parliament has passed the Air Departure Tax (Scotland) Bill, which sets out the structure of the devolved air departure tax and how it will be administered by Revenue Scotland when the new tax replaces air passenger duty in Scotland from April 2018.
A group of EU member states, including the UK, have been participating since June 2013 in a pilot for obtaining advance rulings on the VAT treatment of complex cross-border cases. The pilot has been extended to 30 September 2018. The rulings will be published on a voluntary basis.
The European Commission’s proposal to align the VAT treatment of e-books with printed books has received a setback, as the Czech Republic finance minister blocked the measure at a meeting of ECOFIN on 16 June.