VAT
HMRC Briefs issued on or after 1 January 2007 in respect of VAT will be listed in this area.
Revenue & Customs Brief 54/08 - issued 28 October
2008
This brief gives guidance in relation to certain transactions involving
new dwellings and whether HMRC would consider them to be abusive for VAT
purposes.
Revenue & Customs Brief 53/08 - issued 22 October
2008
VAT - new requirement from 1 January 2010 that businesses provide EC Sales
Lists for taxable supplies of services to which the reverse charge applies.
Revenue & Customs Brief 52/08 - issued 17 October
2008
VAT on fuel used for propelling private pleasure craft and private pleasure
flying.
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This brief provides updated draft guidance on changes to the exemption for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 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 44/08 - issued 15 September
2008
This Brief provides guidance including worked examples, on the VAT implications
when house builders decide to temporarily let their dwellings before selling
them.
Revenue & Customs Brief 39/08 - issued 19 August
2008
Provides details of the revised procedures for overseas insurers who are
required to register and account for Insurance Premium Tax (IPT)
Revenue & Customs Brief 38/08 - issued 1 August
2008
This brief advises businesses of the withdrawal of a current default interest
practice with effect from 1 September 2008. Issue of the brief allows a
resonable run in time for businesses.
Revenue & Customs Brief 37/08 - issued 31 July
2008
This Revenue & Customs Brief gives important news for Trust or Company
Service Providers (TCSPs) and Accountancy Service Providers (ASPs) - MLR
9 Registration Notice updated and registration dates announced.
Revenue & Customs Brief 36/08 - issued 6 August
2008
This Brief announces HMRC’s revised guidance on Charity Challenge
Events, including those that qualify for the VAT Charity Fundraising Exemption.
Revenue & Customs Brief 35/08 - issued 24 July
2008
This Brief draws attention to the fact that some businesses may have overpaid
or overstated VAT on fund management services.
Revenue & Customs Brief 34/08 - issued 24 July
2008
This Revenue & Customs brief article sets out HM Revenue & Customs
(HMRC) policy on retrospective claims by Higher Education Institutions (HEIs)
that operated a Partial Exemption (PE) method agreed under the Committee
of Vice Chancellors & Principals (CVCP) guidelines.
Revenue & Customs Brief 32/08 - issued 9 July 2008
This Brief gives details of an article: Capital Gains Tax and Income Tax:
former shareholders in Northern Rock plc and members of employee share schemes.
Revenue & Customs Brief 31/08 - issued 26 June
2008
This Brief gives details of an article:VAT:Set off where right to claim
overdeclared tax is transferred.
Revenue & Customs Brief 30/08 - issued 19 June
2008
This Revenue and Customs Brief article announces the launch of a consultation
on ideas to simplify the VAT partial exemption rules to reduce compliance
costs for businesses.
Revenue & Customs Brief 28/08 - issued 30 May
2008
This brief gives details of an article: VAT: Land & buildings - announcing
a new revised Notice 742A - Opting to tax land and buildings.
Revenue & Customs Brief 27/08 - issued 19 May
2008
This Brief gives details of an article: VAT: Interpretation of Article 13
of the Principal VAT Directive – “bodies governed by public
law” and “special legal regime”.
Revenue & Customs Brief 24/08 - issued 22 April
2008
This Brief gives details of an article: VAT: Land & buildings - New Schedule
10 of the VAT Act 1994 including changes to the option to tax.
Revenue & Customs Brief 20/08 - issued 01 April
2008
This brief gives details of an article: Extension of non-statutory clearances
service for HM Revenue and Customs (HMRC) business customers.
Revenue & Customs Brief 19/08 - issued 01 April
2008
This Brief gives details of an article: New penalties for errors in returns
and documents.
Revenue & Customs Brief 14/08 - issued 04 March
2008
This Brief gives details of an article: Animal Rescue Charities - VAT liability
of the sale of abandoned dogs and cats.
Revenue & Customs Brief 13/08 - issued 04 March
2008
This Brief gives details of an article: VAT: access to Intrastat data.
Revenue & Customs Brief 08/08 - issued 19 February
2008
This Brief gives details of an article: Weald Leasing Ltd.
Revenue & Customs Brief 07/08 - issued 20 February
2008
This Brief gives details of an article: Three year time limit for VAT claims.
Revenue & Customs Brief 01/08 - issued 03 January
2008
This Brief gives details of an article : VAT:Partial Exemption - Cheshire
Racing Tribunal.
Revenue & Customs Brief 74/07 - issued 14
December 2007
This Brief gives details of an article : VAT: reduced rate on residential
renovations and alterations.
Revenue & Customs Brief 69/07 - issued 19 November
2007
This Brief gives details of an article: VAT: The decision of the tribunal
in InsuranceWide.com Services Ltd.
Revenue & Customs Brief 68/07 - issued 14 November
2007
This Brief gives details of an article: VAT: Assets used partly for non-business
purposes – implementation of ‘Lennartz Accounting’ Regulations
Revenue & Customs Brief 66/07 - issued 17 October
2007
This brief sets out HMRC’s policy on the VAT treatment of the construction,
and first major interest grant of, ‘independent living’ units
within the curtilage or grounds of residential care homes.
Revenue & Customs Brief 65/07 - issued 5 November
2007
This Brief announces that HMRC have withdrawn from the appeal in JP Morgan
Fleming Claverhouse Trust plc.
Revenue & Customs Brief 64/07 - issued 17 October
2007
This Brief gives details of an article: VAT: Changes in the VAT treatment
of serviced building plots.
Revenue & Customs Brief 62/07 - issued 09 October
2007
This Brief gives details of an article: Commission earned by sub-agents
in the travel industry.
Revenue & Customs Brief 61/07 - issued 08 October
2007
This Brief gives details of an article: Teleos and others (VAT – Intra-Community
trade).
Revenue & Customs Brief 60/07 - issued 11 September
2007
This Brief gives details of an article: VAT: Tribunal concerning RBS Deutschland
Holdings GmbH.
Revenue & Customs Brief 59/07 - issued 23 August
2007
This Brief gives details of an article: VAT: Claims in respect of fund management
services.
Revenue & Customs Brief 58/07 - issued 22 August
2007
This Brief gives details of an article: VAT: Claims in respect of fund management
services.
Revenue & Customs Brief 52/07 - issued 22 August 2007
This Brief has been cancelled and incorporated into Notice
741 Place of supply of services.
Revenue & Customs Brief 56/07 - issued 13 August
2007
This Brief gives details of an article concerning: Assets used partly for
non-business purposes – delay in implementation of ‘Lennartz
Accounting’ Regulations.
Revenue & Customs Brief 55/07 - issued 13 August
2007
This Brief gives details of an article: Revised treatment of VAT incurred
on home computers made available by employers to their employees.
Revenue & Customs Brief 53/07 - issued 30
July 2007
HM Revenue & Customs is seeking the views of both data providers and
users on various Intrastat Simplification options that are being considered.
Revenue & Customs Brief 51/07 - issued 24 July
2007
This Brief gives details of an article concerning: Information on forthcoming
changes to VAT invoicing regulations, including invoice number requirements,
margin scheme invoices, intra EC invoices and invoicing of exempt supplies
to businesses in other EU member states.
Revenue & Customs Brief 50/07 - issued 13 July
2007
This Brief gives details of an article concerning: VAT: Court confirms HMRC’s
policy on all-inclusive leisure facilities schemes.
Revenue & Customs Brief 48/07 - issued 26 June
2007
This Brief gives details of an article concerning: VAT: introduction of
a reduced rate for the supply of smoking cessation products.
Revenue & Customs Brief 47/07 - issues 26 June
2007
This Brief gives details of an article: VAT: introduction of a reduced rate
for the supply and installation of mobility aids for the elderly.
Revenue & Customs Brief 45/07 - issued 14 June
2007
This Brief gives details of an article: VAT: Partial Exemption-VAT deduction
by theatres on production costs.
Revenue & Customs Brief 44/07 - issued 11 June
2007
This Brief gives details of an article: Litigation & Settlements strategy
(LSS).
Revenue & Customs Brief 39/07 - issued 11 May
2007
This Brief gives details of an article: Weald Leasing Limited.
Revenue & Customs Brief 36/07 - issued 11 April
2007
This Brief gives details of an article concerning: VAT Input Tax deduction
without a valid VAT invoice: Revised Statement of Practice.
Revenue & Customs Brief 32/07 - issued 2 April
2007
This Brief gives details of an article concerning New Means of Transport:
Revised Form VAT 411.
Revenue & Customs Brief 31/07 - issued 30 March
2007
This Brief gives details of an article concerning: Partial Exemption VAT
recovery on overhead costs relating to supplies of hire purchase.
Revenue & Customs Brief 30/07 - issued 28 March
2007
This Brief gives details of an article concerning the outcome of Halifax
case.
Revenue & Customs Brief 29/07 - issued 27 March
2007
This Brief gives details of an article concerning: ESC 3 29 and change of
use provisions.
Revenue & Customs Brief 28/07 - issued 22 March
2007
This Brief gives details of VAT treatment of contracted out local authority
leisure service.
Revenue & Customs Brief 27/07 - issued 22 March
2007
This Brief gives details of VAT: Cultural exemption - clarification of 'direct
or indirect financial interest' [Note 2 (c) to Group 13 of Schedule 9 to
the VAT Act 1994].
Revenue & Customs Brief 24/07 - issued 20 March
2007
This Brief gives details of an article concerning: VAT – Proposed
reverse charge accounting for businesses trading in mobile telephones and
computer chips: announcement of targeted implementation and details of how
the rules will operate in practice; and exposure of draft legislation for
comment.
Revenue & Customs Brief 23/07 - issued March
14 2007
This Brief gives details of an article concerning: VAT: Partial exemption
special method approvals
Revenue & Customs Brief 14/07 - issued 13 February
2007
This Brief gives details of an article concerning: VAT: Changes to the rules
on bad debt relief for goods supplied on credit terms
Revenue & Customs Brief 12/07 - issued 09 February
2007
This Brief gives details of an article concerning: VAT: changes to the cash
accounting scheme.
Revenue & Customs Brief 11/07 - issued 06 February
2007
This Brief gives details of an article concerning: VAT schemes for luxury
yachts.
Revenue & Customs Brief 10/07 - issued 06 February
2007
This Brief gives details of an article concerning: VAT: liability of private
tuition.
Revenue & Customs Brief 08/07 - issued 06 February
2007
This article explains the VAT treatment of ‘cash backs’ and
what businesses should do if they pay or receive ‘cash backs’,
or have paid or received them in the past.
Revenue & Customs Brief 07/07 - issued 01 February
2007
This Brief gives details of an article concerning VAT: - Cash Bingo: accounting
for VAT on participation and session fees.
Revenue & Customs Brief 06/07 - issued 30 January
2007
This article gives details concerning VAT: changes to the exemption for
medical services from 1 May 2007.
Revenue & Customs Brief 05/07 - issued 26 January
2007
This Brief gives details of an article concerning VAT - further clarification
of the treatment of foreign exchange transactions (FOREX) and transactions
in other financial instruments.
