A group of EU member states, including the UK, have been participating since June 2013 in a pilot for obtaining advance rulings on the VAT treatment of complex cross-border cases. The pilot has been extended to 30 September 2018. The rulings will be published on a voluntary basis.
The European Commission’s proposal to align the VAT treatment of e-books with printed books has received a setback, as the Czech Republic finance minister blocked the measure at a meeting of ECOFIN on 16 June.
The Court of Justice has ruled against Gibraltar’s appeal to have it exempted from the UK’s 15% gambling tax, following a reference from the High Court in R (on the application of the Gibraltar Betting and Gaming Association Ltd) v Revenue and Customs Commissioners and others [2016] STC
Services supplied as part of a payment collection system
SDRT on redemption in specie
The European Commission has published a proposal for a Council decision authorising the UK to continue the island fuel duty relief scheme beyond expiry of the current decision on 30 October 2017.
The Scottish Landfill Tax (Administration) Amendment Regulations, SSI 2017/139, update references to insolvency and bankruptcy in the main regulations, bringing them into line with current UK and Scottish incapacity and bankruptcy legislation.
This report, by the Lexis®PSL Tax, Private Client and Pensions teams, highlights the key provisions in the 2017 Finance Bill, published on 20 March, that have not been previously published in draft, or which have been published with significant amendments since the last draft.
The government announced in the Budget on 8 March its intention to remove the VAT ‘use and enjoyment’ provision for mobile phone services provided to consumers. The current rules mean that providers do not have to account for UK VAT when customers use their phones outside the EU.