Revenue & Customs Briefs

This area will replace Business Briefs and Tax Bulletins and include announcements advising of policy changes resulting from legislation, litigation or internal policy reviews and notification of some consultation exercises. Legislation announced in the Budget will generally be covered by a Budget Notice and therefore not appear within this section.

For earlier Briefs see the listings area on the left.

What's new

Revenue & Customs Brief 50/08 - issued 6 October 2008
Energy Products Directive - Expiry of the derogations allowing a reduced rate or exempt fuel for private pleasure-flying.

Revenue & Customs Brief 49/08 - issued 6 October 2008
Energy Products Directive- Expiry of the derogations allowing reduced rate duty on fuel in private pleasure craft.

Revenue & Customs Brief 48/08 - issued 1 October 2008
This brief provides updated draft guidance on changes to the exemption for fund management services from 1st October 2008. Amendment to the legislation effecting these changes.

Revenue & Customs Brief 40/08 - issued 1 October 2008
Repositioning of the UK duty paid fiscal mark on packets of hand-rolling tobacco.

Revenue & Customs Brief 47/08 - issued 26 September 2008
This brief explains that deduction of tax at source is not required where interest on a security is treated as a distribution.

Revenue & Customs Brief 46/08 - issued 17 September 2008
This brief details our position in the case of Loyalty Management (UK) Ltd (LMUK) and provides interim guidance, pending the outcome of HMRC's appeal, for those businesses affected by the Court of Appeal decision.

Revenue & Customs Brief 45/08 - issued 19 September 2008
Guidance about duty becoming due from 1 November 2008 on waste oil reused as fuel for heating or in an engine, and what you have to do to account for it.