VAT- Liability

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

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 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 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 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 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].