It'仍处于起步阶段，如果UNISON成功，我们可能会看到雇佣法庭的费用已经结束，但是 数据 司法部发布 suggest that the introduction of fees is not having a significant impact on the number of claims. 的re was a dramatic increase in the number of claims submitted in June which 建议s that Claimants were rushing to submit their claims before the fees deadline. 的re was then a drop in August which is not surprising given that many Claimants appear to have submitted their claims earlier than they might otherwise have done. However, there was a total of 40,000 claims submitted in July – September which the Ministry of Justice says is in line with historical quarterly trends. This indicates that the introduction of fees has not had a huge impact.
上级法庭最近的一项决定质疑英国是否'对于慈善组织和其他组织的筹款活动，免征增值税符合欧盟法律。该决定涉及拉夫堡大学's 学生们 '联盟（SU），尤其是其声称通过所谓的“"cultural exemption"。法庭认为，作为SU'休假人员的薪水's activities were not being managed and administered on an essentially voluntary basis. This took the SU outside of the scope of the VAT 文化豁免.
However this is not the end of the matter. 的 Upper Tribunal has ordered the First Tier Tribunal to consider whether 英国'慈善组织的筹款活动分别获得豁免 与欧盟法律兼容。如果这 人们发现，英国的豁免规定比欧盟法律规定的限制更为严格，这对于慈善机构和其他希望为筹款活动申请免征增值税的人而言，可能是个好消息。
的 decision is considered in more detail by Kevin Lowe, one of our tax experts 这里 .
- the UK'我们的方法是尽快在此处执行指令（未指定具体日期）。 Work towards this has already started. 的 Cabinet Office has already issued a number of discussion papers to relevant stakeholders (with more papers to follow) on issues where 英国 has some choice around the approach to implementation. 的 papers issued so far concern: termination of contracts; the new "light touch"卫生，社会和其他服务制度；和旨在为中小企业提供更好机会的措施。
- the structure of the new Regulations will be very different from the current Public Contracts and Utilities Contracts Regulations 2006. 的y will be more aligned to the structure and sequence of the new Directives, and so there should (for the most part) be consistency in numbering between the Articles of the Directives and the new Regulations; and
- 救济实施细则中的现行规定几乎没有变化，但可能需要对这些规定进行一些结构性调整以适应实施细则' new format.