News
UK importers and exporters facing huge rise in HMRC compliance audits
HMRC are raising record fines for failures in customs compliance.
2 weeks to go - New import controls wef 31 January
2 weeks to go until the introduction of new import controls.
VAT on electric car charging
HMRC have clarified that electric car charging is VAT standard rated.
Freemasons – Membership fees subject to VAT
The Upper Tribunal has upheld the decision of the First Tier Tribunal that the United Grand Lodge of England did not meet the conditions to exempt its supplies from VAT.
Reclaiming UK excise duty for alcohol
It may be possible to recover UK excise duty on returned goods but the process is not straightforward and is time limited and subject to minimum limits.
Prepare for changes for goods moving from the island of Ireland to Great Britain – 6 weeks to go
January changes to customs procedures for goods moving from the island of Ireland to GB.
UK announces plans for a Carbon Border Adjustment Mechanism (CBAM) by 2027
UK Carbon Border Adjustment Mechanism announced for 2027
CBAM - A practical approach
EU Carbon Boarder Adjustment Mechanism (CBAM) - a practical overview
Changes to the UK alcohol taxation regime: New duty reliefs
The UK implemented a major change to its system of alcohol taxation on 1 August 2023. The revised taxation regime includes 2 new duty reliefs for alcoholic beverages, Small Producer Relief and Draught Relief, which can be claimed by non-UK producers. Non-UK producers can potentially claim significant discounts on their UK excise duty by using these reliefs.
The UK Customs Civil Penalty Regime
If you are faced with the civil penalty regime, it is essential to take appropriate professional advice. The 4 Eyes team has considerable experience in navigating the pitfalls and in securing a favourable outcome.
Plastic Packaging Tax – 70% of affected UK businesses yet to register!
UK businesses are falling foul of the new Plastic Packaging Tax and HMRC will soon start penalising non compliance.
Australia and UK Free Trade Agreement (A-UKFTA) goes live
UK-Aus free trade agreement goes live!
European Excise Update
Edition 5 of the EEA newsletter. Your one stop shop for the latest in European excise news.
Alcohol - Australia and UK Free Trade Agreement (A-UKFTA)
A-UKFTA good news for UK drinkers and Australian producers or importers
Proposed drinks container deposit return scheme and VAT
How much VAT will need to be charged on drinks containers and what will happen to refunds where containers are subsequently recycled?
UK agrees to join Trans-Pacific Free Trade Area (CPTPP)
The UK has completed negotiations to join the Comprehensive and Progressive Trans-Pacific Partnership (CPTPP), one of the largest free trade areas in the world.
