The Gaming Duty (Amendment) Regulations 2015, SI 2015/1351, come into force on 1 October 2015 and substitute the revised bands of gross gaming yield applying to payments on account of gaming duty for any quarter ending on or after 31 October 2015.
Travellers in the UK are hit by some of the world’s highest taxes on flying, according to a new study by accountancy firm UHY Hacker Young. The UK imposes air passenger duty (APD) of £13 on short haul flights, and £71 on long haul flights leaving from airports in England and Wales.
The Littlewoods litigation continues the victorious advance of claimants seeking redress for the payment of undue VAT, writes Michael Conlon QC (Hogan Lovells).
A recent advocate general opinion should bring an end to HMRC’s approach of stretching the concept of the ‘cost component’, Graham Elliott (Withers) predicts
Sean McGinness (The VAT Consultancy) answers a query on VAT on cross-border business establishments
HMRC has published guidance on the use of tripartite arrangements for employers, pension scheme trustees and providers of pension fund management services in respect of defined benefit schemes. Giles Salmond (Eversheds) reports
Ascertaining the VAT payable in the absence of purchase price
Tax on pollution and imported second-hand vehicles
Place of supply of manufacturing services
Can VAT be imposed on both the recipient and the supplier?