Revenue & Customs Briefs
This area will replace Business Briefs and Tax Bulletins and 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 see the listings area on the left.
What's new
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This Brief concerns draft guidance on the Duties of Senior Accounting Officers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 39/09 - issued 1
July 2009
This Brief announces a change in HM Revenue & Customs interpretation of
the of the legal provisions that apply the zero rate to new buildings used
for a relevant charitable purpose, and the withdrawal of Extra Statutory Concession
(ESC) 3.29 and two related concessions.
Revenue & Customs Brief 34/09 - issued 18
June 2009
Further to Revenue and Customs Brief 28/09 - The Government has been successful
in renewing the UK's derrogation with ECOFIN. The VAT reverse charge for mobile
phones and computer chips has now been extended until April 2011.
Revenue & Customs Brief 33/09 - issued 8
June 2009
This brief explains HMRC's revised interpretation of 'occupation' for the
purposes of the option to tax anti-avoidance legislation. This follows the
release of the judgment in Newnham College.
Revenue & Customs Brief 32/09 - issued 29
May 2009
The decision of the Court of Appeal in respect of Procter & Gamble UK.
Revenue & Customs Brief 31/09 - issued 14
May 2009
This article explains the tax implications of the car and van scrappage scheme.
