VAT

Applying the Mobilx test

The European Commission has published a proposal for a Council decision authorising the UK to continue the island fuel duty relief scheme beyond expiry of the current decision on 30 October 2017.

Transfer of land in lieu of payment of tax

Were services of loading and unloading ships exempt?

Unjust enrichment

Supplies of electricity as part of a single composite supply

HMRC has now published updated guidance on VAT and holding companies in the form of amendments to its VAT Input Tax manual. The updated guidance clarifies that in order for a company to recover input VAT on its costs it must: be the recipient of...

The Scottish Landfill Tax (Administration) Amendment Regulations, SSI 2017/139, update references to insolvency and bankruptcy in the main regulations, bringing them into line with current UK and Scottish incapacity and bankruptcy legislation.