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INDIRECT TAXES


The Supreme Court has again had the opportunity to consider the application of the Redrow approach to VAT on tripartite arrangements in the Airtours case. Nick Skerrett and Gary Barnett (Simmons & Simmons) analyse the judgment and draw attention to some consequential loose ends. 
 

Partial exemption methods and groups

Communication of post clearance demand

Julie Park (The VAT Consultancy) answers a query on interpreting the guidance on the new guarantee requirement for ‘potential’ liabilities under the inward processing relief. 

HMRC has published an updated strategy to tackle fraud and reduce burdens on alcohol businesses. See http://bit.ly/1Yeclgg. The last version of the strategy published in 2010 focused solely on tackling fraud.

Had a building been demolished?

Interpreting UK provisions consistently with EU law

Effect of a ruling of the magistrates’ court on excise duty

The Scottish Landfill Tax (Qualifying Material) Order, SSI 2016/93, lists the materials that will qualify for the lower rate of Landfill Tax in Scotland from 1 October 2016.

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