VAT
HMRC Briefs issued on or after 1 January 2009 in respect of VAT will be listed in this area.
Revenue & Customs Brief 70/09 - issued 18 November 2009This Revenue & Customs Brief 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 68/09 - issued 5 November 2009This Brief 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 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.
Revenue & Customs Brief 65/09 - issued 14 October 2009This 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.
Revenue & Customs Brief 62/09 - issued 9 October 2009
This brief has been superseded by Revenue & Customs Brief 65/09.
Revenue & Customs Brief 58/09 - issued 2 October 2009A Brief of interest to all businesses within the telecommunications, Internet service provision and broadcasting sectors who claim to have moved or may consider moving the place of supply of their services from the UK to another Member State.
Revenue & Customs Brief 59/09 - issued 21 September 2009This Revenue and Customs Brief provides details of HMRC's response to the High Court judgment in Insurancewide/Trader Media.
Revenue & Customs Brief 57/09 - issued 4 September 2009This Revenue and Customs Brief confirms HMRC policy on the VAT partial exemption 'payback' rules following the High Court decision in the case of Community Housing Association.
Revenue & Customs Brief 56/09 - issued 26 August 2009Further to HMRC Brief 11/07, the aim of this Brief is to clarify HMRC's view of the VAT treatment applying to the purchase and use (eg leasing and chartering) of pleasure craft and sets out HMRC's approach to artificial structures.
Revenue & Customs Brief 53/09 - issued 17 August 2009This brief explains our revised policy on VAT recovery by local authorities on expenditure relating to capital works at voluntary aided schools.
Revenue & Customs Brief 52/09 - issued 24 August 2009HM Revenue and Customs (HMRC) has published technical guidance on the new VAT and Excise Wrongdoing penalties which will be implemented on 1 April 2010. This Business Brief gives an overview of how the new system will work.
Revenue & Customs Brief 51/09 - issued 13 August 2009A new VAT Information Sheet 14/09 and Revenue & Customs brief 51/09 are being published to replace the incorrect VAT Information sheet 12/09 and Revenue & Customs Brief 44/09 which are now withdrawn.
Revenue & Customs Brief 46/09 - issued 30 July 2009This brief announces that emissions allowances will be zero rated with effect from 31 July 2009 in order to tackle the rapidly increasing threat of VAT fraud.
Revenue & Customs Brief 45/09 - issued 30 July 2009This Brief announces changes to the forms and guidance used by individuals who are claiming back VAT that they incurred as DIY housebuilders and converters on the costs of their building work.
Revenue & Customs Brief 44/09 - issued 27 July 2009The brief announces a series of changes to Schedule 10 of the VAT Act 1994.
Revenue & Customs Brief 43/09 - issued 22 July 2009The brief announces that certain services performed by psychologists became exempt from 1 July 2009.
Revenue & Customs Brief 14/09 - issued 17 July 2009VAT Repayment Claims and Statutory Interest - Treatment for the purposes of Direct Tax.
Revenue & Customs Brief 41/09 - issued 17 July 2009This Brief sets out HMRC's position on the the judgment of the Court of Session in this case and tells claimants and appellants what to do.
Revenue & Customs Brief 40/09 - issued 14 July 2009This Brief announces claims of overpaid VAT in respect of Mechanised Cash Bingo to be processed.
Revenue & Customs Brief 39/09 - issued 1 July 2009This 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 38/09 - issued 8 July 2009This Brief gives details of the VAT treatment of 'Dutch barges' and similar vessels designed for and used as permanent residential accommodation by owners.
Revenue & Customs Brief 36/09 - issued 8 July 2009This Brief gives details of the VAT treatment of deposits relating to sales of land on which dwellings are to be constructed.
Revenue & Customs Brief 34/09 - issued 18 June 2009Further 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 2009This 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 2009The decision of the Court of Appeal in respect of Procter & Gamble UK.
Revenue & Customs Brief 31/09 - issued 14 May 2009This article explains the tax implications of the car and van scrappage scheme.
Revenue & Customs Brief 28/09 - issued 20 April 2009This brief covers reverse charge accounting for businesses trading in mobile telephones and computer chips: renewal of EU derogation.
Revenue & Customs Brief 27/09 - issued 06 April 2009This Brief Announces changes in the Tour Operators' Margin Scheme (TOMS).
Revenue & Customs Brief 19/09 - issued 1 April 2009HM Revenue & Customs announces four changes to simplify the Standard Method to help reduce compliance costs for businesses.
Revenue & Customs Brief 18/09 - issued 31 March 2009This brief announces a change in the treatment of VAT Bad Debt Relief claims made when the net VAT due on a return has not been paid or has been partly paid.
Revenue & Customs Brief 15/09 - issued 27 March 2009Details of HMRC's view of when it can abide by incorrect advice given to customers in VAT and IPT.
Revenue & Customs Brief 13/09 - issued 19 March 2009Guidance on the VAT treatment of unlimited access to all-inclusive leisure facilities.
Revenue & Customs Brief 08/09 - issued 18 March 2009The Information Sheet describes the background to the withdrawal of the Staff Hire Concession on 1 April 2009 and sets out the VAT treatment that should be applied from that date.
Revenue & Customs Brief 10/09 - issued 16 March 2009Tribunals Reform - Changes to the tax appeals system and new internal review process
Revenue & Customs Brief 06/09 - issued 20 February 2009Claims for refund of 'overpaid' VAT by the retrospective application of Extra-Statutory Concession 3.35 are to be rejected.
Revenue & Customs Brief 05/09 - issued 18 February 2009This Brief provides guidance about the House of Lords Judgment Marks & Spencer Plc -v- CRC [2009] UKHL 8, which relates to VAT claims made before 26 May 2005 no longer being subject to unjust enrichment.
Revenue & Customs Brief 02/09 - issued 26 January 2009Adoption of EU Directive and Regulation relating to EC Sales Lists and Time of Supply Of Services (update to Revenue and Customs Brief 53/08).
