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Senior Accounting Officer: electronic submission of certificates and other updates

Global Tax Update:July 2016/United Kingdom

HM Revenue and Customs (HMRC) have published Revenue and Customs Brief 12, which draws attention to recent updates to their Senior Accounting Officer (SAO) guidance. One of the changes is that SAO certificates may now be submitted through any recognised paper or electronic format. (Global Tax Update:July 2016/United Kingdom)

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This newsletter explains the following topics; 

1. Corporate Tax

Senior Accounting Officer: electronic submission of certificates and other updates

HM Revenue and Customs (HMRC) have published Revenue and Customs Brief 12, which draws attention to recent updates to their Senior Accounting Officer (SAO) guidance. One of the changes is that SAO certificates may now be submitted through any recognised paper or electronic format.

2. VAT

(1)  CJEU decides that ‘deemed” Customs debt does not crystallise VAT liability

The Court of Justice of the European Union (CJEU) has delivered its judgment in the joined cases of Eurogate Distribution GmbH (Eurogate) and DHL Hub Leipzig GmbH (DHL). The cases concerned claims by the German tax authority that ‘technical’ failures to comply with Customs formalities resulted in a value added tax (VAT) liability as well as a Customs debt.  

(2)  Input VAT is recoverable when sales are made at less than cost price

The CJEU has gone straight to judgment in the Dutch case of Gemeente Woerden, about recovery of input VAT by a local authority which sold a pair of buildings for about 10% of their cost to a foundation that made parts of them available for use free of charge.

 

>> Click for Japanese [シニア アカウンティング オフィサー:証明書の電子提出とその他の変更入 ほか] 

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