The government has laid two Treasury orders making changes to the rules for businesses making supplies of digital services to consumers across the EU from 1 January 2019.
The amending directive allowing EU member states to apply reduced or zero rates to electronic publications has been published in the EU official journal and comes into force on 4 December 2018.
HMRC’s latest statistics show the soft drinks industry levy has raised £153.8m since its introduction in April this year.
EU officials and disposals of UK land
Cohabitants and LBTT
The government has pledged an £8m package to support training and automation in the customs intermediaries sector, which includes customs brokers, freight forwarders and fast parcel operators, in the event of a no deal Brexit.
The Landfill Disposals Tax (Wales) Act 2017 (Site Restoration Relief) (Amendment) Regulations, SI 2018/1057, widen the scope of site restoration relief from landfill disposals tax in Wales by enabling the relief to be applied to the disposal of material consisting entirely of top-soil, in additio
European finance ministers have reached agreement on VAT measures including: reduced rates on e-publications; a generalised reverse charge mechanism; interim ‘quick fixes’; and strengthened administrative cooperation against cross-border fraud.
The European Commission has sent a reasoned opinion to the UK, marking the second stage of infringement proceedings against the UK’s failure to pay over more than €2bn in customs duty lost through fraud between 2011 and 2017, involving imports of textiles and footwear from China.