HMRC is consulting until 26 April 2017 on a broad proposal to introduce a standardised framework for the different types of registration for the alcohol duty regime, covering production and importing/exporting. This will include a new 'fit and proper' persons test.
HMRC is consulting until 10 May 2017 on a group of new sanctions, including:
Peter Dylewski and Philippe Gamito (KPMG) examine the CJEU judgment in MVM and the need for taxpayers to take practical steps to ensure they mitigate potential VAT costs on acquisitions.
Rupert Shiers and Graham Poole (Hogan Lovells) review the likely areas for disputes in the coming year.
Laura Gowland (KPMG) provides an overview of the changes to simplify and modernise the VAT rules on e-commerce.
The European Commission has presented a proposal to the European Parliament and the Council to keep the aviation EU ETS in its current limited form, applying only to flights within the EEA for 2017 and beyond.