Because many of these road charging systems in the UK are managed by private companies, the European Court of Justice in 2000 ruled that their exemption from VAT was illegal under the EUås sixth council directive.
Indeed its judges went further, saying that the UK should repay the VAT that should have been levied since 1994, so as not to cause financial loss to Brussels (which commands a slice of national sales taxes).
However, the commission claims that Britain has so far ‘failed to notify’ it of any actions to comply with the judgement, and so has launched the first stage of enforcement proceedings that can lead to a fine, payable until judges agree that a member state has carried out their wishes.
Taxman lines up early exit from doomed Concentrix tax credits deal, as HMRC faces intense scrutiny from MPs
Crowe Clark Whitehill , the top 20 accountancy firm, has announced the promotion of Chris Mould to partner
The latest opinions from Accountancy Age on Making Tax Digital, and outline plans to evolve the UK's corporate governance regime
Five million taxpayers are ow using digital personal tax accounts (PTA) as part of the making tax digital strategy, HMRC said