Phone charges
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.
Experts at Tolley examine highlights of the draft 2016 Finance Bill.