On 27 March 2015 the EC gave state aid approval to all of the UK’s aggregates levy exemptions, with the exception of shale aggregate in specific circumstances.
The EC has announced that its cross-border VAT rulings trial, which started with its first test case on 1 June 2013, has been extended to 30 September 2018.
HMRC’s ability to enter into binding agreements
Compulsory deregistration
Was an allowance on a part-exchange car a discount?
Holding companies and acquisition costs
Nick Skerrett (Simmons & Simmons) comments on a largely overlooked VAT development coming out of last week’s Budget, concerning the restriction on attributing input VAT to overseas branches.
The Tonnage Tax (Training Requirement) (Amendment) Regulations, SI 2015/788, introduce an option for companies within the tonnage tax regime to provide training for three eligible rating trainees, in place of each eligible officer trainee for whom they would otherwise be required to provide trai
Draft amending regulations will prevent UK businesses taking into account supplies made by foreign branches in their VAT partial exemption calculations, irrespective of any special method agreed with HMRC, following the CJEU decision in Crédit Lyonnais.
The EC has published a report assessing how member states have applied the rules relating to the supply of telecommunications, broadcasting and electronic services and the mini one-stop shop (MOSS).