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INDIRECT TAXES


Supplies by a golf club to its members

Fleming claims and computational difficulties

The Customs (Contravention of a Relevant Rule) (Amendment) Regulations, SI 2015/636, come into force on 2 April 2015 to update the range of contraventions of customs law to which civil penalties apply, and introduce a new customs civil penalty for travellers entering the UK from outside the EU wh

The Social Security Contributions (Limited Liability Partnership) (Amendment) Regulations, SI 2015/607, clarify that the class 2 NIC treatment of inactive members of LLPs is the same as that of sleeping partners and inactive limited partners with effect from 6 April 2015.

The Value Added Tax (Refund of Tax to the London Legacy Development Corporation) Order, SI 2015/449, comes into force on 1 April 2015.

The meaning of ‘site’ for the aggregate levy

Failed challenge of a PAYE determination

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