Use and enjoyment VAT charge for advertising services – there is still no news on whether the UK is going ahead to impose VAT ,under an extension to the effective use and enjoyment rule, on B2B advertising and marketing (including affiliate marketing) services which are supplied to non-EU established businesses. The UK had announced it was intending to do this, once it had imposed VAT on insurance repair services carried out in the UK , which has been done. With Brexit preparations on the go, the extension of the use and enjoyment rule to advertising services may now be on the back-burner.
Freeplays – The Government has confirmed it will go ahead and bring the remote gaming duty treatment of freeplays into line with the treatment of free bets under general betting duty. This will take effect for accounting periods commencing on or after 1st August as previously announced. We will receive the response to the freeplays consultation , and draft legislation, on 5th December.