Julian Bowden-Williams discusses recent HMRC guidance on waste station transfer 'fines'
Lee Squires and Fiona Bantock review the recent developments in VAT that matter, including decisions affecting transfers of a going concern and financial intermediary services.
The European Commission is taking infringement action against Luxembourg and France over their reduced VAT rates (3% in Luxembourg and 7% in France) applied to e-books.
VAT Notices
Andrew Jackson reviews the opinion and assesses its likely impact on the UK VAT treatment of portfolio management services.
Richard Wild outlines the new machine games duty and explains how the industry should prepare for this new tax regime.
Lee Squires and Fiona Bantock identify the recent VAT developments that matter
Iain Donaldson and Shimon Shaw review changes made in May to the UK’s VAT treatment of face value vouchers
The landfill tax rules on the disposal of different types of waste have not changed, HMRC said in Revenue & Customs Brief 18/12, published late on Friday.
HMRC has launched a ‘technical consultation’ on changes to the VAT invoice rules. EU Council Directive 2010/45/EU requires member states to change national legislation by 1 January 2013. Its aim is to reduce the administrative burdens imposed on EU businesses, HMRC said.