The government is consulting until 8 September 2015 on options to help mitigate the impacts of the devolution of air passenger duty (APD) to Scotland and Wales on English regional airports.
The first Conservative Budget for 19 years sees ‘Osborne unbound’, writes Chris Sanger (global head of tax policy, EY) in Tax Journal. This was ‘a reforming Budget’ which sets out plans for a lower tax future ‘but boosts the exchequer’s coffers greatly in the short term’.
The Landfill Tax (Amendment) (No. 3) Regulations, SI 2015/1453, came into force on 2 July 2015. They update references in the principal regulations to reflect the fact that the Landfill Tax (Qualifying Fines) Order 2015 lapsed and was replaced by the Landfill Tax (Qualifying Fines) (No.
Etienne Wong (Tax Chambers, 15 Old Square) reviews three recent CJEU rulings on the VAT treatment of e-books and considers where the debate is heading.
Partially exempt traders and the attribution of input tax
Investment services input tax partially deductible
Is the supply of a motor caravan the supply of a caravan?
Whether confiscated goods should be restored
The Landfill Tax (Qualifying Fines) (No 2) Order, SI 2015/1385, specifies the qualifying conditions residual waste must satisfy under the new 'loss on ignition' testing regime in relation to eligibility for the lower rate of landfill tax from 1 April 2015.
The CJEU has gone straight to judgment in the infringement case brought by the European Commission that UK legislation applying a reduced rate of VAT to the supply and installation of energy-saving materials in residential accommodation – such as micro-combi boilers, insulation or solar panels –