V16.111 VAT Notes No 2 2015

V16.111 VAT Notes No 2 2015

VAT on road fuel scale charges

The road fuel scale charges are amended with effect from 1 May 2015.

Businesses must use the new scales from the start of the next prescribed accounting year beginning on or after 1 May 2015.

More information about road fuel scale charges table (https://www.gov.uk/government/publications/vat-road-fuel-scale-charges-table).

Alcohol Wholesaler Registration Scheme (AWRS)

Changes to trading in alcohol are taking place from October 2015.

HM Revenue and Customs (HMRC) has announced plans to tackle alcohol duty fraud by introducing a register of businesses that wholesale alcoholic drinks.

Under legislation introduced in Finance Bill 2015, businesses will need to apply

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