HMRC Briefs issued on or after 1 January 2009 in respect of Company Tax will be listed in this area.
Revenue & Customs Brief 06/13 - issued 12 April 2013This Brief provides guidance on the application of the flagging rules for tonnage tax in 2013.
Revenue & Customs Brief 05/13 - issued 08 April 2013HMRC is publishing draft revised guidance on what is a repair for Direct Tax purposes to replace the guidance currently in the Business Income Manual at BIM46900 onwards and that in the Property Income Manual at PIM2020.
Revenue & Customs Brief 03/13 - issued 1 March 2013This Brief seeks comments on draft guidance on new rules for Plant and Machinery Allowances on second hand fixtures.
Revenue & Customs Brief 32/12 - issued 3 December 2012 HM Revenue & Customs has published details of new guidance relating to capital allowances treatment of capital expenditure on polytunnels.
Revenue & Customs Brief 24/12 - issued 12 August 2012 This Brief asks for comments on draft revised guidance on sampling for a capital allowances claims in respect of fixtures.
Revenue & Customs Brief 16/12 - issued 11 June 2012 This Brief gives an overview of HMRC's refreshed guidance concerning the application of the Senior Accounting Officer (SAO) rules.
Revenue & Customs Brief 08/12 - issued 21 March 2012This Brief provides guidance on the application of the flagging rules for tonnage tax in 2012.
Revenue & Customs Brief 25/11 - issued 7 July 2011This Brief affirms HM Revenue & Customs view that the Greenbank decision on goodwill also covers instances where synergy savings are involved.
Revenue & Customs Brief 17/11 - issued 01 April 2011This brief announces HM Revenue & Customs guidance on the new Special Relief which replaces equitable liability from 1 April 2011.
Revenue & Customs Brief 07/11 - issued 3 March 2011 This Brief announces that the rules on where ships are registered ('flagged') will apply at a company or group level in financial year 2011.
Revenue & Customs Brief 24/10 - issued 2 june 2010 HMRC announces that ESC B46 will come to an end on 31 March 2011.
Revenue & Customs Brief 22/10 - issued 3 June 2010 In this brief HMRC is publicising the introduction of overpayment relief and advises a change in HMRC's view of the law following a recent Court of Appeal decision in the Franked Investment Income Group Litigation.
Revenue & Customs Brief 07/10 - issued 4 March 2010 HMRC is publishing guidance on Land Remediation Relief. This replaces the draft guidance published in Brief 29/09.
Revenue & Customs Brief 04/10 - issued 1 April 2010 HMRC announces that the Corporation Tax Act 2010 (CTA 2010) and the Taxation (International and Other Provisions) Act (TIOPA), produced by the Tax Law Rewrite project, come into force for corporation tax purposes for accounting periods ending on or after 1st April 2010 and for income tax and capital gains tax purposes for the tax year 2010 – 11 and subsequent tax years.
Revenue & Customs Brief 03/10 (PDF 34K) - issued 23 February 2010 As a special pilot exercise, DEFRA and HMRC have worked together on some additional guidance for the pig industry to illustrate the range of assets on which plant and machinery capital allowances can be claimed.
Revenue & Customs Brief 107/09 - issued 11 January 2010 In this brief, HMRC is announcing that the rules in tonnage tax on where ships are registered ("flagging rules") will be applied at a company or group level in fiscal year 2010.
Revenue & Customs Brief 104/09 - issued 12 January 2010 This is a re-issued version of Revenue & Customs Brief 62/08. This Revenue & Customs Brief is of interest to bodies liable to Corporation Tax, which carries out decontamination work on land in the UK.
Revenue & Customs Brief 100/09 - issued 12 January 2010 This is a re-issued version of Revenue & Customs Brief 47/08. This Brief sets out our policy on deduction of tax at source from interest that is treated as a distribution under TA 1988 s 209(2). It will be relevant to companies that issue securities, and their professional advisers.
Revenue & Customs Brief 87/09 - issued 12 January 2010 This is a re-issued version of Revenue & Customs Brief 54/07. HM Revenue & Customs (HMRC) have been asked to provide a list of foreign entities that they consider to have 'Ordinary Share Capital' for the purposes of TA 1988, s 832.
Revenue & Customs Brief 71/09 - issued 9 December 2009 This Revenue & Customs Brief is of interest to all businesses that buy or lease cars or that sell or lease cars to other businesses.
Revenue & Customs Brief 42/09 - issued 21 July 2009 In this brief, HMRC is announcing a change of view on the Tonnage Tax treatment of specialist vessels that provide transportation in connection with services provided at sea.
Revenue & Customs Brief 37/09 - issued 2 July 2009 This brief concerns draft guidance on the Duties of Senior Accounting Officers of large qualifying companies.
Revenue & Customs Brief 26/09 - issued 06 April 2009 This brief is about the application of the transfer pricing rules where the government provides debt funding for PFI projects.
Revenue & Customs Brief 23/09 - issued 31 March 2009 HM Revenue & Customs is publishing for comment the draft secondary legislation for the amendments to Land Remediation Relief announced at Pre-Budget Report.
Revenue & Customs Brief 20/09 - issued 01 April 2009 Modernising tax relief for business expenditure on cars. This brief provides details of revisions to the draft legislation that was published in December 2008.
Revenue & Customs Brief 12/09 - issued 31 March 2009 Explains HM Revenue & Customs' view that the 'error or mistake' provisions cannot be used to substitute a claim for plant & machinery allowances for an earlier claim to industrial or agricultural buildings allowances in respect of expenditure incurred in a closed year.
Revenue & Customs Brief 10/09 - issued 16 March 2009 This brief outlines changes to the tax appeals system and new internal review process.
Revenue & Customs Brief 07/09 - issued 01 April 2009 The Corporation Tax Act 2009 (CTA 2009), produced by the tax law rewrite project, has come into force for corporation tax purposes for accounting periods ending on or after 1 April 2009.
Revenue & Customs Brief 04/09 - issued 12 February 2009 Explains the rules to limit claims provisions made by general insurers allowable for tax.
Revenue & Customs Brief 01/09 - issued 12 January 2009 Advance Thin Capitalisation Agreements - Frequently Asked Questions
