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 68/09 - issued
5 November 2009
This 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 2009
This 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 2009
Draft legislation and guidance on changes to the Sideways Loss Relief rules.
Revenue & Customs Brief 64/09 - issued 15 October 2009
Following 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.
Revenue & Customs Brief 65/09 - issued 14 October 2009
This brief replaces Revenue & Customs Brief 62/09 which contains a formatting
error in the section 'Impact on theatres'. The content of the brief is otherwise
unchanged. HMRC has revised its policy on input tax recovery on the costs
of staging shows (production costs) for which the theatre's admissions are
VAT exempt. It follows the tribunal decision in Garsington Opera Limited.
