HMRC Briefs issued on or after 1 January 2009 in respect of VAT will be listed in this area.
Revenue & Customs Brief 10/13 - 25 April 2013This Brief contains an update following the consultation on the withdrawal of the VAT exemption for supplies of business research.
Revenue & Customs Brief 09/13 - 17 April 2013This Brief confirms the VAT treatment of supplies made by pensions consultants to employers in light of changes following the RDR.
Revenue & Customs Brief 08/13 - 15 April 2013As advised in RCB 30/12, gives details of Stamp Duty Land Tax treatment following a recent tax tribunal decision.
Revenue & Customs Brief 07/13 - 02 April 2013Northern Ireland introduction of levy for the supply of 'single-use carrier bags and its VAT implications.
Revenue & Customs Brief 02/13 - 22 January 2013This Brief confirms HM Revenue & Customs (HMRC) view of the VAT treatment of rooms provided in hotels and similar establishments for the purpose of supplies of catering. It is issued following the review and publication of Notice 709/3 Hotels and holiday accommodation.
Revenue & Customs Brief 40/12 - 28 December 2012This brief announces HMRC's change in policy on first time water connection charges supplied at the same time as the supply of water.
Revenue & Customs Brief 38/12 - 20 December 2012The VAT exemption for research is being withdrawn as the UK has been notified by the EU Commission that it does not comply with EU legislation. The UK has accepted that this is the case and plans to withdraw the exemption from 1 August 2013.
Revenue & Customs Brief 37/12 - 3 January 2013VAT: finance lease supplies - EON Aset Menidjmunt - no changes to whether goods or services - no impact on input tax block
Revenue & Customs Brief 35/12 - 11 December 2012Brief on the new voluntary scheme for motor and boat dealers selling adapted vehicles or boats under the zero-rated disability scheme.
Revenue & Customs Brief 34/12 - 11 December 2012Brief on scrapping of VAT Notice 701/59 and replacement by two new Helpsheets.
Revenue & Customs Brief 33/12 - 4 December 2012This Brief announces the withdrawal of VAT exemption for supplies to insurers of certain mis-selling review and helpline services.
Revenue & Customs Brief 30/12 - 16 November 2012The purpose of this Brief is to explain a change in HM Revenue & Customs' (HMRC's) position following the decision of the Tax Tribunal in the case of Robinson Family Limited ([2012] UKFTT 360 (TC), TC02046).
Revenue & Customs Brief 31/12 - 15 November 2012 This Brief announces publication of the Removal of the VAT registration threshold for businesses which are not established in the UK
Revenue & Customs Brief 27/12 - 3 September 2012 This Brief announces publication of guidance (in the form of 7 information sheets) on the changes to address VAT borderline anomalies announced at Budget 2012.
Revenue & Customs Brief 26/12 - 20 August 2012 This Brief explains the withdrawal of the reduced rate of VAT on energy saving materials installed in buildings used for a relevant charitable purpose following infringement proceedings commenced by the European Commission.
Revenue & Customs Brief 22/12 - 2 August 2012 This Brief provides a statement of HM Revenue & Customs' policy on the place of supply of services connected to land following discussions at EU level.
Revenue & Customs Brief 13/12 - 11 May 2012 This Brief is aimed predominantly at professional tax advisors and lawyers although it may be of interest to others. While the judgment in Banca Antoniana concerned VAT, the judgment, and this Brief applies to all of the taxes previously administered by HM Customs & Excise.
Revenue & Customs Brief 12/12 - 10 May 2012 This Brief sets out changes to the VAT rules for certain types of face value vouchers as announced today by David Gauke, the Exchequer Secretary, in a Written Ministerial Statement. These changes will be included within the current Finance Bill and will have retrospective effect to 10 May 2012.
Revenue & Customs Brief 11/12 - 25 April 2012 This Brief announces a consultation on updating road fuel scale charges and inviting historic claims in certain circumstances.
Revenue & Customs Brief 07/12 - 16 March 2012 This Brief confirms changes to the procedure for the submission of Intrastat supplementary declarations that apply from 1 April 2012.
Revenue & Customs Brief 04/12 - 5 March 2012 This Brief is to confirm HM Revenue & Customs' (HMRC) position following the decision in the case of Harrier LLC in the First Tier Tribunal. The case concerned the liability of photo books.
Revenue & Customs Brief 03/12 - 29 February 2012 This Brief updates on the review of insolvency processes following the Paymex Limited VAT Tribunal decision.
Revenue & Customs Brief 05/12 - 27 February 2012 This Brief introduces new guidance on the VAT liability of caravan pitch rentals, which reflects minor amendments effective from 1 March 2012.
Revenue & Customs Brief 01/12 - 23 January 2012 This Brief explains HM Revenue & Customs policy on claims for VAT on goods on hand at registration that are received from persons who were previously registered for VAT and have now re-registered the same legal entity.
Revenue & Customs Brief 47/11 - 30 December 2011 This Brief confirms the VAT liability of the construction and first sale of dwellings that are linked to a separate provision of care.
Revenue & Customs Brief 44/11 - 20 December 2011 This Brief announces the Intrastat thresholds and changes to procedures that will apply from 1 January 2012.
Revenue & Customs Brief 42/11 - 19 December 2011 This Brief announces the withdrawal of Extra Statutory Concession on parts and accessories for boats supplied to disabled people and charities.
Revenue & Customs Brief 41/11 - 19 December 2011 This brief announces the withdrawal of ESC on motor vehicles adapted after initial supply to disabled people.
Revenue & Customs Brief 43/11 - 8 December 2011 This Brief reminds traders about the forthcoming withdrawal of Extra Statutory Class Concession 3:16 relating to first time connection charges to the gas or electricity mains supply.
Revenue & Customs Brief 39/11 - 6 December 2011 This brief provides further information on the decision of the Court of Justice of the European Union in respect of HMRC v - The Rank Group plc: principle of fiscal neutrality.
Revenue & Customs Brief 38/11 - 21 November 2011 This brief explains that from 1 January 2012 UK residents will no longer be eligible to purchase a boat using the Sailaway Boat Scheme.
Revenue & Customs Brief 37/11 - 25 October 2011 This Brief reminds caravan site owners and their customers about the forthcoming withdrawal of three Extra Statutory Concessions relating to caravan sites. It also clarifies the effect of timing of invoices and payments on whether the concessions apply.
Revenue & Customs Brief 36/11 - 3 October 2011 This brief provides further guidance to assist businesses with the implementation of changes to VAT accounting in relation to salary sacrifice arrangements announced in Revenue and Customs Brief 28/11 on 28 July 2011.
Revenue & Customs Brief 35/11 - 20 September 2011 This Brief expands on the insolvency implications following the First Tier Tribunal decision in Paymex Ltd - Revenue & Customs Brief 27/11.
Revenue & Customs Brief 34/11 - 15 September 2011 Amendments to VAT legislation consequential to the implementation of the Postal Services Act 2011.
Revenue & Customs Brief 32/11 - issued 24 August 2011 This brief explains HMRC's policy following the First-Tier Tribunal decision in the case of Reed Employment Limited.
Revenue & Customs Brief 30/11 - issued 27 July 2011 This brief explains HMRC's position following the First-Tier Tribunal decision in the case of The Bridport and West Dorset Golf Club case (TC/2009/122260). The appeal concerned the VAT liability of green fees charged by the golf club to non-members.
Revenue & Customs Brief 28/11 - issued 28 July 2011 VAT: Changes to the treatment of certain supplies made by employers under salary sacrifice arrangements following the CJEU Judgment in Case C-40/09.
Revenue & Customs Brief 27/11 - issued 19 July 2011 This brief explains the HM Revenue & Customs (HMRC) position following the First Tier Tribunal decision in Paymex Ltd (Case ref (2011) UKFTT 350).
Revenue & Customs Brief 24/11 - issued 7 July 2011 This brief announces the withdrawal of item 2 of Business Brief 28/04 with effect from 1 August 2011.
Revenue & Customs Brief 23/11 - issued 21 June 2011 This Brief provides advice on the VAT treatment of the charge for carrier bags to be introduced in Wales.
Revenue & Customs Brief 20/11 - issued 16 May 2011 This Brief contains details of changes that will affect you if you use a UK VAT registration for goods (including yachts) supplied between EU Member States without arriving in the UK.
Revenue & Customs Brief 19/11 - issued 01 April 2011 This Brief confirms HMRC's view of the VAT treatment of supplies of hot food made in the course of catering.
Revenue & Customs Brief 16/11 - issued 25 March 2011 The Government intends to legislate to give statutory effect to ESC 3.2.2. This brief sets out the timetable for legislating and how the ESC should be interpreted in the interim.
Revenue & Customs Brief 15/11 - issued 6 April 2011 This Brief confirms a change to the way HM Revenue & Customs views delayed tax for inaccuracy penalties.
Revenue & Customs Brief 13/11 - issued 21 March 2011 This Brief announces a simplification of the 'change in use' provisions that will take effect from 1 March 2011.
Revenue & Customs Brief 09/11 - issued 25 February 2011 This Brief announces a four week consultation on draft legislation which amends the VAT treatment of business entertainment expenses.
Revenue & Customs Brief 05/11 - issued 24 January 2011
This brief has been cancelled and replaced by Notice
708 Buildings and construction.
Revenue & Customs Brief 04/11 - issued 9 February 2011 This brief confirms HMRC's view of the VAT treatment of commercially operated sports leagues.
Revenue & Customs Brief 03/11 - issued 24 January 2011 This brief explains minor changes to the option to tax for land and buildings (anti-avoidance rule), and in particular the treatment of occupation by grantors.
Revenue & Customs Brief 02/11 - issued 25 January 2011 This Brief explains HM Revenue & Customs' (HMRC) policy following the First Tier Tribunal decision in the case of John Price (TC/2010/01287).
Revenue & Customs Brief 01/11 - issued 19 January 2011 This Brief explains HM Revenue & Customs' (HMRC's) position following the Tribunal decision in Oasis Technologies (UK) Limited (Case ref TC00581). It also explains the treatment of electronic bingo machines.
Revenue & Customs Brief 54/10 - issued 12 January 2011 This brief explains the HM Revenue & Customs (HMRC) position following the ECJ judgment in AXA UK plc (case ref C-175/09).
Revenue & Customs Brief 53/10 - issued 31 December 2010 This Brief gives information about new legislation for VAT recovery for land, property, boats and aircraft and changes to VAT Regulations. The new rules begin on 1 January 2011.
Revenue & Customs Brief 52/10 - issued 14 December 2010 The brief reminds businesses of two VAT changes that will take place in January 2011.
Revenue & Customs Brief 51/10 - issued 09 December 2010 This Brief gives details of the VAT - change in treatment of business samples.
Revenue & Customs Brief 50/10 - issued 06 December 2010 The purpose of this Brief is to expose draft legislation which amends the option to tax anti-avoidance test for supplies of land and buildings, explain the changes and invite comments.
Revenue & Customs Brief 49/10 - issued 06 December 2010 This Brief announces a 4 week consultation to consider proposals to simplify the 'change in use' provisions. Subject to the consultation, these changes will be implemented in early 2011.
Revenue & Customs Brief 48/10 - issued 19 November 2010 This Brief announces the Intrastat Exemption and Delivery Terms thresholds that will apply from 1 January 2011.
Revenue & Customs Brief 47/10 - issued 3 November 2010 The purpose of this Revenue & Customs Brief is to expose draft legislation which amends the Partial Exemption and Capital Goods Scheme regulations, to invite comments on it and to provide an explanation of the changes.
Revenue & Customs Brief 44/10 - issued 2 November 2010 HM Revenue & Customs (HMRC) has reviewed its policy on the treatment of business entertainment provided to overseas customers in the light of the European Courts of Justice (ECJ) judgment in the joined case of Danfoss and AstraZeneca (Case-371/07).
Revenue & Customs Brief 43/10 - issued 12 October 2010 This Brief outlines HM Revenue and Customs' (HMRC) policy in relation to VAT: 'Italian Republic' claims for overpaid VAT - partial exemption implications of the ECJ decision in Nordania Finans.
Revenue & Customs Brief 40/10 - issued 22 September 2010
This brief has been cancelled and replaced by Notice
701/57 Health professionals and pharmaceutical products.
Revenue & Customs Brief 37/10 - issued 3 September 2010 This Brief gives details of an article concerning VAT: leisure trusts providing all inclusive membership schemes.
Revenue & Customs Brief 36/10 - issued 31 August 2010 This Brief explains the factsheets that HM Revenue & Customs issue to customers during a compliance check, their purpose, what they explain, and when they will be issued.
Revenue & Customs Brief 35/10 - issued 20 August 2010 This Brief gives details on an article concerning VAT: proposed reverse charge accounting for businesses trading in emissions allowances.
Revenue & Customs Brief 33/10 - issued 29 July 2010 This Brief announces changes to the application of the zero rate to new buildings and that, following a review, the phrase 'solely for a relevant residential or relevant charitable purpose' could incorporate a de minimis margin.
Revenue & Customs Brief 32/10 - issued 3 August 2010 This is a re-issued version of RCB 39/09. That Brief announced a change in HMRC's interpretation 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 31/10 - issued 3 August 2010 This brief sets out HMRC's position following the Court of Appeal decision in Insurancewide/Trader Media Group Ltd, which involve introductory services to insurers or insurance brokers via the internet.
Revenue & Customs Brief 29/10 - issued 15 June 2010 This Brief announces a change to the treatment of claims received by HM Revenue & Customs under the provisions of the VAT: DIY Housebuilders and Converters VAT Refund Scheme - treatment of holiday homes.
Revenue & Customs Brief 28/10 - issued 15 June 2010 A Revenue & Customs Brief providing confirmation of the VAT treatment of Verified Emission Reduction units (VERs) and carbon offsetting services.
Revenue & Customs Brief 26/10 - issued 21 June 2010
This brief has been cancelled and replaced by Notice
708 Buildings and construction.
Revenue & Customs Brief 25/10 - issued 7 June 2010 HM Revenue & Customs Brief outlining the revised policy on the VAT treatment of pay-per-click (PPC) sponsored links appearing on search engine websites.
Revenue & Customs Brief 21/10 - issued 21 May 2010 This Revenue & Customs Brief sets out details of an agreement reached with the business travel sector about invoicing supplies under 'hotel billback'.
Revenue & Customs Brief 20/10 - issued 9 April 2010 This Revenue & Customs Brief announces a change to the dimensions of caravan that will be eligible to be zero-rated.
Revenue & Customs Brief 19/10 - issued 31 March 2010 This Brief gives details on the handling of postal services Input Tax claims following the decision of the European Court of Justice in the case of TNT Post UK Ltd.
Revenue & Customs Brief 16/10 - issued 19 March 2010 The compliance checks legislation introduced a new normal four-year time limit for assessments and claims, from 1 April 2010, in schedule 39 of the Finance Act 2008. This affects Capital Gains Tax, Corporation Tax, Income Tax, PAYE and VAT.
Revenue & Customs Brief 15/10
- issued 29 March 2010
VAT Changes to implement ECJ decision in Canterbury
Hockey Clubs C-253/07 mainly affecting affiliation fees.
Revenue & Customs Brief 14/10 - issued 17 March 2010 HMRC reminds customers about the cleared funds rules for cheques payments with effect from 1 April 2010.
Revenue & Customs Brief 13/10 - issued 17 March 2010 Announces changes a temporary administrative easement for freight transport and related services that takes place wholly outside the EC.
Revenue & Customs Brief 12/10 - issued 18 March 2010
This brief has been cancelled and replaced by Notice
701/57 Health professionals and pharmaceutical products.
Revenue & Customs Brief 11/10 - issued 16 March 2010 The decision of the VAT Tribunal in respect of Rank (gaming machines) issued December 2009.
Revenue & Customs Brief 10/10 - issued 8 March 2010 HMRC announces two changes to simplify the de minimis rules that take effect from 1 April 2010.
Revenue & Customs Brief 09/10 - issued 11 March 2010 HMRC has revised its policy on the VAT status of University Trading Subsidiary Companies.
Revenue & Customs Brief 08/10 - issued 15 March 2010
This brief has been cancelled and replaced by Notice
742A Opting to tax land and buildings.
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 105/09 - issued 12 January 2010 This is a re-issued version of Revenue & Customs Brief 63/08. This Brief concerns the VAT liability of MCB and gaming machine takings, following the VAT Tribunal decisions in the cases involving the Rank Group.
Revenue & Customs Brief 103/09 - issued 12 January 2010 This is a re-issued version of Revenue & Customs Brief 60/08. In October 2007 HM Revenue & Customs (HMRC) lost the Loyalty Management (UK) Ltd [2007] All ER (D) 66 (Oct) (LMUK) case C3/2006/1560, concerning the VAT treatment of payments for Nectar scheme rewards, in the Court of Appeal.
Revenue & Customs Brief 102/09 - issued 12 January 2010 This is a re-issued version of Revenue & Customs Brief 28/08. This brief announces a new revised Notice 742A - Opting to tax land and buildings and the publication of a number of new forms and certificates.
Revenue & Customs Brief 101/09 - issued 12 January 2010 This is a re-issued version of Revenue & Customs Brief 54/08. This brief is for house builders who have built or are building new dwellings with the intention, when they are completed, of selling either the freehold interest or a long lease of over 21 years (at least 20 years in Scotland) in each of the properties.
Revenue & Customs Brief 99/09 - issued 12 January 2010 This is a re-issued version of Revenue & Customs Brief 46/08. This brief confirms that the House of Lords has given us leave to appeal the decision of the Court of Appeal in the case of Loyalty Management (UK) Ltd C3/2006/1560 NCN: [2007] EWCA Civ 938 (LMUK). It also provides interim guidance, pending the outcome of our appeal, for those businesses affected by this decision.
Revenue & Customs Brief 98/09 - issued 12 January 2010 This is a re-issued version of Revenue & Customs Brief 33/08. This Revenue & Customs Brief explains our approach to the application of paragraph 2 of Schedule 9 Finance Act (FA) 1996 in cases involving late-paid interest between connected companies.
Revenue & Customs Brief 97/09 - issued 12 January 2010 This is a re-issued version of Revenue & Customs Brief 34/08. This Revenue & Customs brief article sets out HM Revenue & Customs (HMRC) policy on retrospective claims by Higher Education Institutions (HEIs) that operated a Partial Exemption (PE) method agreed under the Committee of Vice Chancellors & Principals (CVCP) guidelines.
Revenue & Customs Brief 96/09 - issued 12 January 2010 This is a re-issued version of Revenue & Customs Brief 27/08. HM Revenue & Customs has reconsidered its interpretation of the terms 'bodies governed by public law' and 'special legal regime' in the context of article 13(1) of the Principal VAT Directive (Directive 2006/112/EC) ('article 13(1)') as well as the application of this provision.
Revenue & Customs Brief 95/09 - issued 12 January 2010 This is a re-issued version of Revenue & Customs Brief 24/08. This Brief announces the introduction of a new Schedule 10 to the VAT Act 1994 that becomes effective from the 1 June 2008 following the announcement in Budget Note 79 at Budget 2008.
Revenue & Customs Brief 93/09 - issued 12 January 2010 This is a re-issued version of Revenue & Customs Brief 01/08. This Revenue & Customs Brief article announces HM Revenue & Customs' (HMRC) revised policy about recovery of input tax on Satellite Information System (SIS) services received by bookmakers following the Tribunal decision in the case of Cheshire Racing Ltd (VTD 20283).
Revenue & Customs Brief 92/09 - issued 12 January 2010
This brief has been cancelled and replaced by Notice
708 Buildings and construction.
Revenue & Customs Brief 91/09 - issued 12 January 2010 This is a re-issued version of Revenue & Customs Brief 68/07. At Budget 2007 a package of three measures was announced concerning the VAT treatment of assets to be used partly for non-business purposes - further details are set out in Budget Note 56.
Revenue & Customs Brief 90/09 - issued 12 January 2010 This is a re-issued version of Revenue & Customs Brief 67/07. This Revenue & Customs Brief article explains the VAT treatment of rebates, credit notes and similar transactions relating to business promotions between suppliers and their customers.
Revenue & Customs Brief 89/09 - issued 12 January 2010
This brief has been cancelled and replaced by Notice
708 Buildings and construction.
Revenue & Customs Brief 88/09 - issued 12 January 2010
This brief has been cancelled and replaced by Notice
708 Buildings and construction.
Revenue & Customs Brief 86/09 - issued 12 January 2010 This is a re-issued version of Revenue & Customs Brief 56/07. At Budget 2007 a package of three measures was announced concerning the VAT treatment of assets to be used partly for non-business purposes - further details are set out in Budget Note 56.
Revenue & Customs Brief 85/09 - issued 12 January 2010 This is a re-issued version of Revenue & Customs Brief 55/07. This Revenue & Customs Brief sets out HM Revenue & Customs (HMRC) revised policy on the VAT treatment of computers made available by employers for use in their employee's homes; this follows withdrawal of the tax exemption which allowed employers to loan computer equipment to their employees tax free.
Revenue & Customs Brief 83/09 - issued 12 January 2010 This is a re-issued version of Revenue & Customs Brief 36/07. This Revenue & Customs Brief announces the publication of Input tax deduction without a valid VAT invoice Statement of Practice March 2007. It replaces Input tax deduction without a valid VAT invoice - Statement of Practice July 2003.
Revenue & Customs Brief 82/09 - issued 12 January 2010 This is a re-issued version of Revenue & Customs Brief 31/07. This article explains HM Revenue & Customs (HMRC) policy on attributing VAT on overhead costs to supplies made under hire-purchase (HP) agreements.
Revenue & Customs Brief 81/09 - issued 12 January 2010
This brief has been cancelled and replaced by Notice
708 Buildings and construction.
Revenue & Customs Brief 80/09 - issued 12 January 2010 This is a re-issued version of Revenue & Customs Brief 28/07. The memorandum of understanding that was jointly agreed by Customs and Excise and the Chartered Institute of Public Finance and Accountancy (CIPFA) in 1991 was reviewed in 2006 and this Business Brief contains the revised version, which supersedes the earlier version (published in Business Brief 11/99). The revisions have been agreed with CIPFA.
Revenue & Customs Brief 79/09 - issued 12 January 2010 This is a re-issued version of Revenue & Customs Brief 11/07. We are aware that various advisors are promoting VAT schemes through which private individuals incur little or no VAT on the purchase of pleasure craft (both sailing and motor vessels), particularly at the top end of the market
Revenue & Customs Brief 78/09 - issued 12 January 2010 This is a re-issued version of Revenue & Customs Brief 08/07. This Revenue &Customs Brief article explains the VAT treatment of 'cash backs' and what businesses should do if they pay or receive 'cash backs', or have paid or received them in the past.
Revenue & Customs Brief 75/09 - issued 8 December 2009 This Revenue & Customs Brief was issued on 8 June 2009 following the High Court decision in the case of Rank. This confirmed that participation fees for playing mechanised cash bingo (MCB) should have been exempt from VAT following the High Court's decision that there had been a breach of fiscal neutrality in the VAT treatment of this type of bingo.
Revenue & Customs Brief 74/09 - issued 4 December 2009 This Revenue & Customs Brief 74/09 sets out transitional provisions which apply to supplied affected by the changes to the Tour Operators' Margin Scheme, which are due to come into effect on 1 January 2010.
Revenue & Customs Brief 70/09 - issued 18 November 2009 This 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 69/09 - issued 17 November 2009 This 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 2009 This 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 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 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.
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 62/09 - issued 9 October 2009
This brief has been superseded by Revenue &
Customs Brief 65/09.
Revenue & Customs Brief 59/09 - issued 21 September 2009 This Revenue and Customs Brief provides details of HMRC's response to the High Court judgment in Insurancewide/Trader Media.
Revenue & Customs Brief 58/09 - issued 2 October 2009 A 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 57/09 - issued 4 September 2009 This 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 2009 Further 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 2009 This 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 2009 HM 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 2009 A 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 2009 This 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 2009 This 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 2009 The brief announces a series of changes to Schedule 10 of the VAT Act 1994.
Revenue & Customs Brief 43/09 - issued 22 July 2009
This brief has been cancelled and replaced by Notice
701/57 Health professionals and pharmaceutical products.
Revenue & Customs Brief 41/09 - issued 17 July 2009 This 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 2009 This Brief announces claims of overpaid VAT in respect of Mechanised Cash Bingo to be processed.
Revenue & Customs Brief 39/09 - issued 1 July 2009
This brief has been cancelled and replaced by Notice
708 Buildings and construction.
Revenue & Customs Brief 38/09 - issued 8 July 2009 This 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 2009
This brief has been cancelled and replaced by Notice
708 Buildings and construction.
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.
Revenue & Customs Brief 28/09 - issued 20 April 2009 This 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 2009 This Brief Announces changes in the Tour Operators' Margin Scheme (TOMS).
Revenue & Customs Brief 19/09 - issued 1 April 2009 HM 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 2009 This 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 2009 Details of HMRC's view of when it can abide by incorrect advice given to customers in VAT and IPT.
Revenue & Customs Brief 14/09 - issued 17 July 2009 VAT Repayment Claims and Statutory Interest - Treatment for the purposes of Direct Tax.
Revenue & Customs Brief 13/09 - issued 19 March 2009 Guidance on the VAT treatment of unlimited access to all-inclusive leisure facilities.
Revenue & Customs Brief 10/09 - issued 16 March 2009 Tribunals Reform - Changes to the tax appeals system and new internal review process
Revenue & Customs Brief 08/09 - issued 18 March 2009 The 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 06/09 - issued 20 February 2009 Claims 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 2009 This 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 2009 Adoption of EU Directive and Regulation relating to EC Sales Lists and Time of Supply of Services (update to Revenue and Customs Brief 53/08).
