| 107/09 |
11 Jan 2010 |
This Brief announces that the rules in tonnage tax on where
ships are registered ("flagging rules") will be applied
at a company or group level in fiscal year 2010. |
|
| 106/09 |
07 Jan 2010 |
This Brief provides clarification of what HMRC mean by 'sole
agent' in the context of the Marine Voyages Relief scheme (MVR). |
|
| 105/09 |
12 Jan 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. |
Replaces Brief 63/08 |
| 104/09 |
12 Jan 2010 |
This is a re-issued version of Revenue & Customs Brief 62/08.
This Revenue & Customs Brief is of interest to bodies liable
to Corporation Tax, which carries out decontamination work on
land in the UK. |
Replaces Brief 62/08 |
| 103/09 |
12 Jan 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. |
Replaces Brief 60/08 |
| 102/09 |
12 Jan 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. |
Replaces Brief 28/08 |
| 101/09 |
12 Jan 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. |
Replaces Brief 54/08 |
| 100/09 |
12 Jan 2010 |
This is a re-issued version of Revenue & Customs Brief 47/08.
This Brief sets out our policy on deduction of tax at source from
interest that is treated as a distribution under TA 1988 s 209(2).
It will be relevant to companies that issue securities, and their
professional advisers. |
Replaces Brief 47/08 |
| 99/09 |
12 Jan 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. |
Replaces Brief 46/08 |
| 98/09 |
12 Jan 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. |
Replaces Brief 33/08 |
| 97/09 |
12 Jan 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. |
Replaces Brief 34/08 |
| 96/09 |
12 Jan 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. |
Replaces Brief 27/08 |
| 95/09 |
12 Jan 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. |
Replaces Brief 24/08 |
| 94/09 |
12 Jan 2010 |
This is a re-issued version of Revenue & Customs Brief 07/08.
The recent House of Lords decisions in the cases of Michael Fleming
(t/a Bodycraft) -v- HMRC (Fleming) and Condé Nast Publications
Ltd -v- HMRC (Condé Nast) disapplied the three year time limit
for input tax claims in respect of which the entitlement to deduct
accrued before 1 May 1997. |
Withdrawn 19 January 2010 |
| 93/09 |
12 Jan 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). |
Replaces Brief 01/08 |
| 92/09 |
12 Jan 2010 |
This brief has been cancelled and replaced by Notice
708 Buildings and construction. |
Replaces Brief 74/07 |
| 91/09 |
12 Jan 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. |
Replaces Brief 68/07 |
| 90/09 |
12 Jan 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. |
Replaces Brief 67/07 |
| 89/09 |
12 Jan 2010 |
This brief has been cancelled and replaced by Notice
708 Buildings and construction. |
Replaces Brief 66/07 |
| 88/09 |
12 Jan 2010 |
This brief has been cancelled and replaced by Notice
708 Buildings and construction. |
Replaces Brief 64/07 |
| 87/09 |
12 Jan 2010 |
This is a re-issued version of Revenue & Customs Brief 54/07.
HM Revenue & Customs (HMRC) have been asked to provide a list
of foreign entities that they consider to have 'Ordinary Share
Capital' for the purposes of TA 1988, s 832. |
Replaces Brief 54/07 |
| 86/09 |
12 Jan 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. |
Replaces Brief 56/07 |
| 85/09 |
12 Jan 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. |
Replaces Brief 55/07 |
| 84/09 |
12 Jan 2010 |
This is a re-issued version of Revenue & Customs Brief 45/07.
HM Revenue & Customs (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. |
Replaces Brief 45/07 |
| 83/09 |
12 Jan 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. |
Replaces Brief 36/07 |
| 82/09 |
12 Jan 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. |
Replaces Brief 31/07 |
| 81/09 |
12 Jan 2010 |
This brief has been cancelled and replaced by Notice
708 Buildings and construction. |
Replaces Brief 28/07 |
| 80/09 |
12 Jan 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. |
Replaces Brief 28/07 |
| 79/09 |
12 Jan 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 |
Replaces Brief 11/07 |
| 78/09 |
12 Jan 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. |
Replaces Brief 08/07 |
| 77/09 |
16 Dec 2009 |
This brief explains how the Enterprise Investment Scheme rules
apply where a company is carrying on the relevant trade, preparatory
work or research and development in partnership. |
|
| 76/09 |
18 Dec 2009 |
New guidance on changes to the Income Tax credit for foreign
dividends. |
|
| 75/09 |
8 Dec 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. |
|
| 74/09 |
4 Dec 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. |
|
| 73/09 |
1 Dec 2009 |
New guidance on the eligibility of Finnish, Greek and Irish
dividends to dividend tax credits. |
Replaced by Brief 38/10 |
| 72/09 |
|
Revenue & Customs Brief 72/09 - not yet issued |
|
| 71/09 |
9 Dec 2009 |
This Revenue & Customs Brief is of interest to all businesses
that buy or lease cars or that sell or lease cars to other businesses. |
|
| 70/09 |
18 Nov 2009 |
This Revenue & Customs Brief 70/09 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). |
|
| 69/09 |
17 Nov 2009 |
This Revenue & Customs Brief explains how businesses trading
with other EU Member States could be affected by changes from
1 January 2010. |
|
| 68/09 |
5 Nov 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. |
|
| 67/09 |
27 Oct 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). |
|
| 66/09 |
21 Oct 2009 |
Draft legislation and guidance on changes to the Sideways Loss
Relief rules. |
|
| 65/09 |
14 Oct 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. |
Replaces Brief 62/09 |
| 64/09 |
15 Oct 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. |
|
| 63/09 |
12 Oct 2009 |
This Brief outlines HM Revenue & Customs (HMRC) policy in
relation to an amusement machine playing a game called 'Stacker'
and its liability to Amusement Machine Licence Duty (AMLD). |
|
| 62/09 |
9 Oct 2009 |
This brief has been superseded by Revenue & Customs Brief
65/09 |
Superseded by Brief 65/09 |
| 61/09 |
12 Oct 2009 |
Guidance on HMRC's view of the inheritance Tax poition in relation
to contributions made to an Employee Benefit Trust. |
Updated by Brief
18/11 |
| 60/09 |
11 Sep 2009 |
This brief addresses questions we have received concerning the
practical implications of Revenue & Customs Brief 30/09: Shares
acquired before 10 April 2003 by exercising employee share options
- allowable deductions. |
Update to Brief 30/09 |
| 59/09 |
21 Sep 2009 |
This Revenue & Customs Brief provides details of HMRC's
response to the High Court judgment in Insurancewide/Trader Media. |
|
| 58/09 |
2 Oct 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. |
|
| 57/09 |
4 Sep 2009 |
This Revenue & Customs Brief confirms HMRC policy on the
VAT partial exemption 'payback' rules following the High Court
decision in the case of Community Housing Association. |
|
| 56/09 |
26 Aug 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. |
Update to brief 11/07 |
| 55/09 |
20 Aug 2009 |
The brief sets out HMRC's policy on bingo duty as a result of
the Rank ruling, and it also reminds operators of their legal
obligations for accounting for duty. |
|
| 54/09 |
|
Revenue & Customs Brief 54/09 - not yet issued |
|
| 53/09 |
17 Aug 2009 |
This brief explains our revised policy on VAT recovery by local
authorities on expenditure relating to capital works at voluntary
aided schools. |
|
| 52/09 |
24 Aug 2009 |
HM Revenue & 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. |
|
| 51/09 |
13 Aug 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. |
Replaces Brief 44/09 |
| 50/09 |
6 Aug 2009 |
This brief sets out HMRC's concerns regarding the application
of tax, National Insurance and National Minimum Wage legislation
in respect of temporary workers. |
|
| 49/09 |
11 Aug 2009 |
This Brief has been updated by Revenue & Customs Brief 18/11. |
Updated by Brief
18/11 |
| 48/09 |
|
Revenue & Customs Brief 48/09 - not yet issued |
|
| 47/09 |
17 Aug 2009 |
Action following the high court judgment in the Homeserve IPT
appeal |
|
| 46/09 |
30 Jul 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. |
|
| 45/09 |
30 Jul 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. |
|
| 44/09 |
27 Jul 2009 |
The brief announces a series of changes to Schedule 10 of the
VAT Act 1994. |
Replaced by Brief 51/09 |
| 43/09 |
22 Jul 2009 |
This brief has been cancelled and replaced by Notice
701/57 Health professionals and pharmaceutical products. |
|
| 42/09 |
21 Jul 2009 |
In this brief, HMRC is announcing a change of view on the Tonnage
Tax treatment of specialist vessels that provide transportation
in connection with services provided at sea. |
|
| 41/09 |
17 Jul 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. |
|
| 40/09 |
14 Jul 2009 |
This Brief announces claims of overpaid VAT in respect of Mechanised
Cash Bingo to be processed. |
|
| 39/09 |
1 Jul 2009 |
This brief has been cancelled and replaced by Notice
708 Buildings and construction. |
|
| 38/09 |
8 Jul 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. |
|
| 37/09 |
2 Jul 2009 |
This brief concerns draft guidance on the Duties of Senior Accounting
Officers of large qualifying companies. |
|
| 36/09 |
8 Jul 2009 |
This brief has been cancelled and replaced by Notice
708 Buildings and construction. |
|
| 35/09 |
28 Jul 2009 |
This brief replaces Revenue & Customs Brief 42/08. It is
intended to clarify the rules for vehicles invovled in grass cutting
work. |
Replaced by Brief
46/11 |
| 34/09 |
18 Jun 2009 |
Further to Revenue & 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. |
Update to Brief 28/09 |
| 33/09 |
8 Jun 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. |
|
| 32/09 |
29 May 2009 |
The decision of the Court of Appeal in respect of Procter &
Gamble UK. |
|
| 31/09 |
14 May 2009 |
This article explains the tax implications of the car and van
scrappage scheme. |
|
| 30/09 |
12 May 2009 |
Shares acquired before 10 April 2003 by exercising employee
share options. Computation of chargeable gain or allowable loss
on a disposal of such shares where there was a charge to income
tax on exercising the option. |
Updated by Brief 60/09 |
| 28/09 |
20 Apr 2009 |
This brief covers reverse charge accounting for businesses trading
in mobile telephones and computer chips: renewal of EU derogation. |
Updated by Brief 34/09 |
| 27/09 |
6 Apr 2009 |
This Brief Announces changes in the Tour Operators' Margin Scheme
(TOMS). |
|
| 26/09 |
6 Apr 2009 |
This brief is about the application of the transfer pricing
rules where the government provides debt funding for PFI projects. |
|
| 25/09 |
1 Apr 2009 |
Following representations from the First Aid training sector
regarding the application of the Social Security (Categorisation
of Earners) Regulations 1978 (the Regulations), HM Revenue &
Customs has published a Brief regarding the application of the
Regulations and amended guidance. |
Withdrawn 6 October 2011 |
| 24/09 |
2 Apr 2009 |
HMRC has set benchmark scale rates for particular day subsistence
expenses that HMRC will accept for all employers. |
|
| 23/09 |
31 Mar 2009 |
HM Revenue & Customs is publishing for comment the draft
secondary legislation for the amendments to Land Remediation Relief
announced at Pre-Budget Report. |
|
| 22/09 |
30 Mar 2009 |
The fuel duty increases announced at the 2007 and 2008 Budgets
and confirmed at the last Pre-Budget Report will go ahead on 1
April 2009. |
Withdrawn 8 July 2010 |
| 21/09 |
2 Apr 2009 |
Guidance on Inheritance Tax and valuation of gifts involving
Discounted Gift Schemes (DGS). |
|
| 20/09 |
1 Apr 2009 |
Modernising tax relief for business expenditure on cars. This
brief provides details of revisions to the draft legislation that
was published in December 2008. |
|
| 19/09 |
1 Apr 2009 |
HM Revenue & Customs announces four changes to simplify
the Standard Method to help reduce compliance costs for businesses. |
|
| 18/09 |
31 Mar 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. |
|
| 17/09 |
25 Mar 2009 |
This brief explains the guidance available regarding the way
HM Revenue & Customs (HMRC) deal with residence, domicile
and the remittance basis of taxation to reflect the 2008 Finance
Act changes, other changes from other Finance Acts and recent
court decisions in this area. |
|
| 16/09 |
2 Apr 2009 |
This Brief gives details of the Capital Gains Tax and Income
Tax position of people who were shareholders in Bradford &
Bingley plc and members of employee share schemes on 29 September
2008 when the company was taken into public ownership. |
|
| 15/09 |
27 Mar 2009 |
Details of HMRC's view of when it can abide by incorrect advice
given to customers in VAT and IPT. |
|
| 14/09 |
17 Jul 2009 |
VAT Repayment Claims and Statutory Interest - Treatment for
the purposes of Direct Tax. |
|
| 13/09 |
19 Mar 2009 |
Guidance on the VAT treatment of unlimited access to all-inclusive
leisure facilities. |
|
| 12/09 |
31 Mar 2009 |
Explains HM Revenue & Customs' view that the 'error or mistake'
provisions cannot be used to substitute a claim for plant &
machinery allowances for an earlier claim to industrial or agricultural
buildings allowances in respect of expenditure incurred in a closed
year. |
|
| 11/09 |
|
Revenue & Customs Brief 11/09 - not yet issued |
|
| 10/09 |
16 Mar 2009 |
Tribunals Reform - Changes to the tax appeals system and new
internal review process |
|
| 09/09 |
20 Mar 2009 |
This brief has an explanation of the effect of Finance Act 2008
changes to Capital Gains Tax - for partnerships with assets held
since 31 March 1982. |
|
| 08/09 |
18 Mar 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. |
|
| 07/09 |
1 Apr 2009 |
The Corporation Tax Act 2009 (CTA 2009), produced by the tax
law rewrite project, has come into force for corporation tax purposes
for accounting periods ending on or after 1 April 2009. |
|
| 06/09 |
20 Feb 2009 |
Claims for refund of 'overpaid' VAT by the retrospective application
of Extra-Statutory Concession 3.35 are to be rejected. |
|
| 05/09 |
18 Feb 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. |
|
| 04/09 |
12 Feb 2009 |
Explains the rules to limit claims provisions made by general
insurers allowable for tax. |
|
| 03/09 |
9 Feb 2009 |
This brief describes the requirement to submit HO 34 returns
for tied oils, particularly in relation to warehousekeepers. |
|
| 02/09 |
26 Jan 2009 |
Adoption of EU Directive and Regulation relating to EC Sales
Lists and Time of Supply Of Services (update to Revenue &
Customs Brief 53/08). |
Update to brief 53/08 |
| 01/09 |
12 Jan 2009 |
Advance Thin Capitalisation Agreements - Frequently Asked Questions |
|
