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Articles By Topic: VAT and indirect taxes

  • Upper tribunal allows personal appeal right in excise case

    11 Feb 2019

    The director of an alcoholic drinks importer refused a warehouse licence by HM Revenue and Customs (HMRC) was entitled to appeal a finding by the first-tier tribunal (FTT) that he was not a 'fit and proper person', the Upper Tribunal (UT) has found.

  • HMRC publishes no deal Brexit simplified customs procedure

    06 Feb 2019

    UK VAT-registered businesses trading with the EU must register with HM Revenue and Customs (HMRC) so that they can benefit from simplified customs procedures should the UK leave the EU without a formal withdrawal agreement in place.

  • Branch's VAT recovery must take into account head office's activities

    30 Jan 2019

    A French branch providing services to its UK head office must take its head office’s activities into account when calculating its French VAT recovery, the EU's highest court has decided in a case involving Morgan Stanley, the investment bank and financial...

  • UK government publishes no-deal excise duty plans

    25 Jan 2019

    LEGAL UPDATE:  The UK government has published further regulations on how the UK's excise regime will operate should the UK leave the EU without a deal. The intention is to make sure procedures are as similar as possible to those for goods currently...

  • Software tool could benefit from VAT fund management exemption

    10 Jan 2019

    A software tool used in the fund management process could qualify for an exemption from VAT for management of special investment funds (SIFs) the Upper Tribunal has confirmed, upholding a decision of the First–tier Tribunal (FTT) concerning fund manager...

  • VAT and employee benefits in Gulf Cooperation Council countries

    09 Jan 2019

    LEGAL UPDATE: Non-cash employee benefits can create a VAT headache for businesses. Irrecoverable VAT can create a real cost for businesses engaged in exempt activities. However, even fully taxable businesses in Gulf Cooperation Council (GCC) countries...

  • Qatar will not introduce VAT in 2019

    19 Dec 2018

    Qatar will not introduce VAT in 2019, the Qatar Ministry of Finance (MoF) has announced. However, it has established a tax authority which will be in charge of the implementation of all tax laws, not just VAT.

  • VAT in the GCC

    13 Dec 2018

    LEGAL UPDATE: VAT has applied in the UAE and in Saudi Arabia (KSA) since 1 January 2018. Bahrain's VAT goes live on 1 January 2019, with Qatar and Oman expected to follow suit in 2019. Kuwait is indicating it will implement in 2021. In the UAE and KSA...

  • Aggregates levy penalty qualifies for human rights fair trial protections

    11 Dec 2018

    A penalty imposed in respect of arrears of aggregates levy is a 'criminal charge' for the purposes of the European Convention on Human Rights (the Convention) and so a taxpayer is entitled to the fair trial protections in Article 6 of the Convention,...

  • Saudi Arabia & Bahrain VAT deadlines fall in December

    11 Dec 2018

    Two transitional arrangements which applied when VAT was introduced in Saudi Arabia come to an end in December, requiring action by businesses, according to Joanne Clarke a Middle East VAT expert at Pinsent Masons, the law firm behind