VAT

HMRC Briefs issued on or after 1 January 2007 in respect of VAT will be listed in this area.

Revenue & Customs Brief 31/08 - issued 26 June 2008
This Brief gives details of an article:VAT:Set off where right to claim overdeclared tax is transferred.

Revenue & Customs Brief 30/08 - issued 19 June 2008
This Revenue and Customs Brief article announces the launch of a consultation on ideas to simplify the VAT partial exemption rules to reduce compliance costs for businesses.

Revenue & Customs Brief 28/08 - issued 30 May 2008
This brief gives details of an article: VAT: Land & buildings - announcing a new revised Notice 742A - Opting to tax land and buildings.

Revenue & Customs Brief 27/08 - issued 19 May 2008
This Brief gives details of an article: VAT: Interpretation of Article 13 of the Principal VAT Directive – “bodies governed by public law” and “special legal regime”.

Revenue & Customs Brief 24/08 - issued 22 April 2008
This Brief gives details of an article: VAT: Land & buildings - New Schedule 10 of the VAT Act 1994 including changes to the option to tax.

Revenue & Customs Brief 20/08 - issued 01 April 2008
This brief gives details of an article: Extension of non-statutory clearances service for HM Revenue and Customs (HMRC) business customers.

Revenue & Customs Brief 19/08 - issued 01 April 2008
This Brief gives details of an article: New penalties for errors in returns and documents.

Revenue & Customs Brief 14/08 - issued 04 March 2008
This Brief gives details of an article: Animal Rescue Charities - VAT liability of the sale of abandoned dogs and cats.

Revenue & Customs Brief 13/08 - issued 04 March 2008
This Brief gives details of an article: VAT: access to Intrastat data.

Revenue & Customs Brief 08/08 - issued 19 February 2008
This Brief gives details of an article: Weald Leasing Ltd.

Revenue & Customs Brief 07/08 - issued 20 February 2008
This Brief gives details of an article: Three year time limit for VAT claims.

Revenue & Customs Brief 01/08 - issued 03 January 2008
This Brief gives details of an article : VAT:Partial Exemption - Cheshire Racing Tribunal.

Revenue & Customs Brief 74/07 - issued 14 December 2007
This Brief gives details of an article : VAT: reduced rate on residential renovations and alterations.

Revenue & Customs Brief 69/07 - issued 19 November 2007
This Brief gives details of an article: VAT: The decision of the tribunal in InsuranceWide.com Services Ltd.

Revenue & Customs Brief 68/07 - issued 14 November 2007
This Brief gives details of an article: VAT: Assets used partly for non-business purposes – implementation of ‘Lennartz Accounting’ Regulations

Revenue & Customs Brief 66/07 - issued 17 October 2007
This brief sets out HMRC’s policy on the VAT treatment of the construction, and first major interest grant of, ‘independent living’ units within the curtilage or grounds of residential care homes.

Revenue & Customs Brief 65/07 - issued 5 November 2007
This Brief announces that HMRC have withdrawn from the appeal in JP Morgan Fleming Claverhouse Trust plc.

Revenue & Customs Brief 64/07 - issued 17 October 2007
This Brief gives details of an article: VAT: Changes in the VAT treatment of serviced building plots.

Revenue & Customs Brief 62/07 - issued 09 October 2007
This Brief gives details of an article: Commission earned by sub-agents in the travel industry.

Revenue & Customs Brief 61/07 - issued 08 October 2007
This Brief gives details of an article: Teleos and others (VAT – Intra-Community trade).

Revenue & Customs Brief 60/07 - issued 11 September 2007
This Brief gives details of an article: VAT: Tribunal concerning RBS Deutschland Holdings GmbH.

Revenue & Customs Brief 59/07 - issued 23 August 2007
This Brief gives details of an article: VAT: Claims in respect of fund management services.

Revenue & Customs Brief 58/07 - issued 22 August 2007
This Brief gives details of an article: VAT: Claims in respect of fund management services.

Revenue & Customs Brief 52/07 - issued 22 August 2007
This Brief has been cancelled and incorporated into Notice 741 Place of supply of services.

Revenue & Customs Brief 56/07 - issued 13 August 2007
This Brief gives details of an article concerning: Assets used partly for non-business purposes – delay in implementation of ‘Lennartz Accounting’ Regulations.

Revenue & Customs Brief 55/07 - issued 13 August 2007
This Brief gives details of an article: Revised treatment of VAT incurred on home computers made available by employers to their employees.

Revenue & Customs Brief 53/07 - issued 30 July 2007
HM Revenue & Customs is seeking the views of both data providers and users on various Intrastat Simplification options that are being considered.

Revenue & Customs Brief 51/07 - issued 24 July 2007
This Brief gives details of an article concerning: Information on forthcoming changes to VAT invoicing regulations, including invoice number requirements, margin scheme invoices, intra EC invoices and invoicing of exempt supplies to businesses in other EU member states.

Revenue & Customs Brief 50/07 - issued 13 July 2007
This Brief gives details of an article concerning: VAT: Court confirms HMRC’s policy on all-inclusive leisure facilities schemes.

Revenue & Customs Brief 48/07 - issued 26 June 2007
This Brief gives details of an article concerning: VAT: introduction of a reduced rate for the supply of smoking cessation products.

Revenue & Customs Brief 47/07 - issues 26 June 2007
This Brief gives details of an article: VAT: introduction of a reduced rate for the supply and installation of mobility aids for the elderly.

Revenue & Customs Brief 45/07 - issued 14 June 2007
This Brief gives details of an article: VAT: Partial Exemption-VAT deduction by theatres on production costs.

Revenue & Customs Brief 44/07 - issued 11 June 2007
This Brief gives details of an article: Litigation & Settlements strategy (LSS).

Revenue & Customs Brief 39/07 - issued 11 May 2007
This Brief gives details of an article: Weald Leasing Limited.

Revenue & Customs Brief 36/07 - issued 11 April 2007
This Brief gives details of an article concerning: VAT Input Tax deduction without a valid VAT invoice: Revised Statement of Practice.

Revenue & Customs Brief 32/07 - issued 2 April 2007
This Brief gives details of an article concerning New Means of Transport: Revised Form VAT 411.

Revenue & Customs Brief 31/07 - issued 30 March 2007
This Brief gives details of an article concerning: Partial Exemption VAT recovery on overhead costs relating to supplies of hire purchase.

Revenue & Customs Brief 30/07 - issued 28 March 2007
This Brief gives details of an article concerning the outcome of Halifax case.

Revenue & Customs Brief 29/07 - issued 27 March 2007
This Brief gives details of an article concerning: ESC 3 29 and change of use provisions.

Revenue & Customs Brief 28/07 - issued 22 March 2007
This Brief gives details of VAT treatment of contracted out local authority leisure service.

Revenue & Customs Brief 27/07 - issued 22 March 2007
This Brief gives details of VAT: Cultural exemption - clarification of 'direct or indirect financial interest' [Note 2 (c) to Group 13 of Schedule 9 to the VAT Act 1994].

Revenue & Customs Brief 24/07 - issued 20 March 2007
This Brief gives details of an article concerning: VAT – Proposed reverse charge accounting for businesses trading in mobile telephones and computer chips: announcement of targeted implementation and details of how the rules will operate in practice; and exposure of draft legislation for comment.

Revenue & Customs Brief 23/07 - issued March 14 2007
This Brief gives details of an article concerning: VAT: Partial exemption special method approvals

Revenue & Customs Brief 14/07 - issued 13 February 2007
This Brief gives details of an article concerning: VAT: Changes to the rules on bad debt relief for goods supplied on credit terms

Revenue & Customs Brief 12/07 - issued 09 February 2007
This Brief gives details of an article concerning: VAT: changes to the cash accounting scheme.

Revenue & Customs Brief 11/07 - issued 06 February 2007
This Brief gives details of an article concerning: VAT schemes for luxury yachts.

Revenue & Customs Brief 10/07 - issued 06 February 2007
This Brief gives details of an article concerning: VAT: liability of private tuition.

Revenue & Customs Brief 08/07 - issued 06 February 2007
This 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 07/07 - issued 01 February 2007
This Brief gives details of an article concerning VAT: - Cash Bingo: accounting for VAT on participation and session fees.

Revenue & Customs Brief 06/07 - issued 30 January 2007
This article gives details concerning VAT: changes to the exemption for medical services from 1 May 2007.

Revenue & Customs Brief 05/07 - issued 26 January 2007
This Brief gives details of an article concerning VAT - further clarification of the treatment of foreign exchange transactions (FOREX) and transactions in other financial instruments.