Recent Revenue & Customs Briefs
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.
What's new
Revenue & Customs Brief 70/09 - issued 18 November 2009This Revenue & Customs Brief 70/09 outlines HM Revenue & Customs (HMRC) policy in relation to amusement machines known as ‘electronic lottery terminals’ and their liability to VAT and Amusement Machine Licence Duty (AMLD).
Revenue & Customs Brief 69/09 - issued 17 November 2009This Revenue and Customs Brief explains how businesses trading with other EU Member States could be affected by changes from 1 January 2010.
Revenue & Customs Brief 68/09 - issued 5 November 2009This Revenue & Customs Brief 68/09 explains two HMRC measures designed to assist businesses in implementing the return of the standard rate of VAT to 17.5 per cent. It also includes details of the consultation currently being carried out by the Department for Business, Innovation and Skills (BIS) about a proposal to amend the Price Marking Order 2004.
Revenue & Customs Brief 67/09 - issued 27 October 2009This Revenue & Customs Brief 67/09 confirms HMRC policy on the treatment of service charges following the European Court of Justice judgement in 'RLRE Tellmer' (C-572/07).
Revenue & Customs Brief 66/09 - issued 21 October 2009Draft legislation and guidance on changes to the Sideways Loss Relief rules.
Revenue & Customs Brief 64/09 - issued 15 October 2009Following the decision of the European Court of Justice in the case of TNT Post UK Ltd, certain postal services supplied by Royal Mail are to become liable to VAT at the standard rate.
