- Recent Revenue & Customs Briefs
- Briefs by subject
- All Briefs issued 2009
- All Briefs issued 2010
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 02/10 - issued 22 January 2010 Announcement of HMRC's revised policy on Lennartz accounting following a ruling by European Court of Justice
Revenue & Customs Brief 01/10 - issued 14 January 2010 The purpose of this note is to discuss the tax treatment that will be available to the members of Dairy Farmers of Britain (DFB) in respect of their shares and debt in the company.
Revenue & Customs Brief 107/09 - issued 11 January 2010 This Brief announces 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 106/09 - issued 7 January 2010 This Brief provides clarification of what HMRC mean by 'sole agent' in the context of the Marine Voyages Relief scheme (MVR).
Revenue & Customs Brief 76/09 - issued 18 December 2009 New guidance on changes to the Income Tax credit for foreign dividends.
Revenue & Customs Brief 77/09 - issued 16 December 2009 This brief explains how the Enterprise Investment Scheme rules apply where a company is carrying on the relevant trade, preparatory work or research and development in partnership.
