Revenue & Customs Briefs 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 select the subject area on the left.
Revenue & Customs Brief 18/12 - issued 18 May 2012This brief is for landfill site operators and their advisers and provides clarification on the Landfill Tax treatment of material used on a landfill site and the classification of waste.
Revenue & Customs Brief 14/12 - issued 15 May 2012 This Brief sets out HMRC’s approach to Depositary Receipts following First Tier Tribunal decision in HSBC Holdings & Bank of New York Mellon v HMRC
Revenue & Customs Brief 13/12 - issued 11 May 2012 This Brief is aimed predominantly at professional tax advisors and lawyers although it may be of interest to others. While the judgment in Banca Antoniana concerned VAT, the judgment, and this Brief applies to all of the taxes previously administered by HM Customs & Excise.
Revenue & Customs Brief 12/12 - issued 10 May 2012 This Brief sets out changes to the VAT rules for certain types of face value vouchers as announced today by David Gauke, the Exchequer Secretary, in a Written Ministerial Statement. These changes will be included within the current Finance Bill and will have retrospective effect to 10 May 2012.
Revenue & Customs Brief 11/12 - issued 25 April 2012 This Brief announces a consultation on updating road fuel scale charges and inviting historic claims in certain circumstances.
Revenue & Customs Brief 10/12 - issued 30 March 2012HM Revenue & Customs now accepts that EU/EEA seafarers were entitled to SED before 6 April 2011 if they met the full qualifying conditions for this relief.
Revenue & Customs Brief 08/12 - issued 21 March 2012 This Brief provides guidance on the application of the flagging rules for tonnage tax in 2012.
