HM Revenue & Customs: All Revenue & Customs Briefs 2010

53/10

31 Dec

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.

52/10

14 Dec

The brief reminds businesses of two VAT changes that will take place in January 2011.

51/10

9 Dec

This Brief is relevant to VAT registered businesses that give away samples of their products.

50/10

6 Dec

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.

49/10

6 Dec

This Brief announces a four week consultation period to consider proposals to simplify the ‘change in use’ provisions (Paragraphs 35 to 37 of Part 2 of Schedule 10 to the Value Added Tax Act 1994).

48/10

19 Nov

This Brief announces the Intrastat Exemption and Delivery Terms thresholds that will apply from 1 January 2011.

47/10

3 Nov

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.

46/10

Revenue & Customs Brief 46/10 - not yet issued

45/10

22 Oct

In this brief HMRC is publicising revised guidance on the meaning of a 'dwelling-house' for the purposes of the Capital Allowances Act 2001. The Capital Allowances Manual will be updated with immediate effect to reflect the revised guidance.

44/10

2 Nov

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).

43/10

12 Oct 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.

42/10

26 Oct 2010

This Revenue & Customs Brief announces the suspension of the Northern Ireland Aggregates Levy Credit Scheme with effect from 1 December 2010.

41/10

11 Oct 2010

This brief announces a change of practice by HMRC that extends share loss relief to subscriptions by joint owners and nominees

40/10

38/10

2 Sept 2010

HMRC has reissued guidance on the eligibility of Finnish,Greek and Irish dividends to dividend tax credits

37/10

36/10

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.

35/10

20 Aug 2010

This Brief gives details on an article concerning VAT: proposed reverse charge accounting for businesses trading in emissions allowances.

34/10

24 Aug 2010

This brief gives details of changes to the circumstances in which HM Revenue & Customs will consider an individual's domicile.

33/10

29 July 2010

This brief announced 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.

32/10

Revenue & Customs Brief 32/10 - not yet issued

31/10

3 Aug 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

30/10

18 June 2010

This brief explains the failure to notify penalty contained in Sch 41 of the 2008 Finance Act (FA2008) which from 1 April 2010 can be applied to most taxes.

29/10

15 Jun 2010

This brief announces a change to the treatment of claims received by HM Revenue & Customs under the provisions of the above scheme in respect of holiday homes.

28/10

15 Jun 2010

This Brief covers the VAT treatment of supplies of carbon credits and services provided by carbon offset providers. For the purposes of this brief, 'carbon offset providers' offer advice and/or the facility to reduce an individual's 'carbon footprint'.

27/10

Revenue & Customs Brief 27/10 - not yet issued

26/10

21 June 2010

This brief has been cancelled and replaced by Notice 708 Buildings and construction.

25/10

7 Jun 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.

24/10

2 Jun 2010

This Revenue & Customs brief announces that ESC B46 will come to an end on 31 March 2011.

23/10

10 May 2010

This Revenue & Customs Brief provides information on a relief scheme being introduced on 1 April 2010 for biodiesel produced from waste cooking oil.

22/10

3 Jun 2010

This Revenue and Customs Brief publicises the introduction of overpayment relief and advises a change in HMRC's view of the law following a recent Court of Appeal decision in the Franked Investment Income Group Litigation.

21/10

21 May 2010

This brief covers the Tour Operators' Margin Scheme and the treatment of 'hotel billback' transactions.

20/10

9 Apr 2010

This Revenue & Customs Brief announces a change to the dimensions of caravan that will be eligible to be zero-rated.

19/10

31 Mar 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.

18/10

29 Mar 2010

Excise duty: Relief scheme for biodiesel produced from waste cooking oil

17/10

1 Mar 2010

Previous restrictions where the period of ownership for UK tax purposes differred from that used in the other country or where the chargeable gain in the UK was less than in the other country have been withdrawn

16/10

19 Mar 2010

Changes to time limits for assessments and claims

15/10

29 Mar 2010

Changes to implement ECJ decision in Canterbury Hockey Clubs C-253/07 mainly affecting affiliation fees.

14/10

17 Mar 2010

HMRC reminds customers about the cleared funds rules for cheques payments with effect from 1 April 2010.

13/10

17 Mar 2010

Announces changes a temporary administrative easement for freight transport and related services that takes place wholly outside the EC.

12/10

18 Mar 2010

This brief has been cancelled and replaced by Notice 701/57 Health professionals and pharmaceutical products.

11/10

16 Mar 2010

The decision of the VAT Tribunal in respect of Rank (gaming machines) issued December 2009.

10/10

8 Mar 2010

HMRC announces two changes to simplify the de minimis rules that take effect from 1 April 2010

09/10

11 Mar

HMRC has revised its policy on the VAT status of University Trading Subsidiary Companies.

08/10

15 Mar 2010

This brief has been cancelled and replaced by Notice 742A Opting to tax land and buildings.

07/10

4 Mar 2010

HMRC is publishing guidance on Land Remediation Relief. This replaces the draft guidance published in Brief 29/09

06/10

9 Mar 2010

This brief outlines HMRC's policy in relation to quiz games played on machines and their liability to Amusement Machine Licence Duty (AMLD). It also covers the treatment of arrears of AMLD which may be due in law.

05/10

11 Feb 2010

HMRC's view on the application of tax statute on shares and debt held by members of DFB in that company.

04/10

1 Apr 2010

HMRC announces that the Corporation Tax Act 2010 (CTA 2010) and the Taxation (International and Other Provisions) Act (TIOPA), produced by the Tax Law Rewrite project, come into force for corporation tax purposes for accounting periods ending on or after 1st April 2010 and for income tax and capital gains tax purposes for the tax year 2010 - 11 and subsequent tax years.

03/10

Revenue & Customs Brief 03/10 - not yet issued

02/10

22 Jan 2010

Announcement of HMRC's revised policy on Lennartz accounting following a ruling by European Court of Justice.

01/10

14 Jan 2010

The purpose of this note is to discuss the tax treatment that will be available to the members of Dairy Farmers of Britain (DFB) in respect of their shares and debt in the company.