The Tobacco Products Manufacturing Machinery (Licensing Scheme) Regulations, SI 2018/75, set out the new licensing scheme for tobacco manufacturing machinery in the UK.
The Landfill Disposals Tax (Administration) (Wales) Regulations, SI 2018/101, set out the detailed provisions for administration of the tax. The regulations will come into force on the day on which Landfill Disposals Tax (Wales) Act 2017, s2 is commenced.
The European Commission is considering extending the deadline for continued use of transitional arrangements for certain customs processes under the Union Customs Code (UCC) until 2025, to allow time for deployment of electronic systems not expected to be ready by 2020.
The European Commission has taken a further step towards creation of a single EU VAT area with proposals to allow member states greater flexibility in applying a range of reduced rates between zero and 15%, subject to an overall average of 12%.
The extra-statutory concession enabling profit-making sports clubs to treat affiliation fees charged by a governing body and passed on to their members as exempt from VAT (VAT Notice 701/45 para 3.6.2) will be withdrawn with effect from 1 April 2018.
HMRC has published a report on research commissioned to explore businesses’ knowledge and use of VAT partial exemption, and gather information on VAT recovery.
HMRC has published the Soft Drinks Industry Levy Regulations, SI 2018/41, setting out the detailed scope of the levy being introduced from April 2018, including exemptions, registration requirements, returns and record keeping.
HMRC is consulting until 18 February on three sets of draft secondary legislation giving effect to landfill tax changes introduced in Finance Bill 2018. These changes implement a new system for determining ‘taxable disposals’ for the purposes of landfill tax with effect from 1 April 2018.
The Finance Act 2017, Part 2 (Appointed Day) Regulations, SI 2018/32, bring into force from 13 January 2018 the powers for HMRC and HM Treasury to make further regulations setting out detail on specific areas of the soft drinks industry levy. The levy itself will take effect from April 2018.
The VAT (Refund of Tax to the Essex Police, Fire and Crime Commissioner Fire and Rescue Authority) Order, SI 2018/16, specifies the Essex Police, Fire and Crime Commissioner Fire and Rescue Authority as a government body entitled to recover input tax under VATA 1994 s 33 on non-business supplies