Revenue & Customs Briefs

HM Revenue & Customs: All Revenue & Customs Briefs 2011

Ref	Issued	Title
47/11	30 Dec 2011	This Brief confirms the VAT liability of the construction and first sale of dwellings that are linked to a separate provision of care.
46/11	4 Jan 2012	Following HMRCs review which considered whether there was scope for an extension of red diesel entitlement to vehicles used for certain community/charity activities, the grass cutting guidance has been updated.
45/11	4 Jan 2012	This Brief provides guidance on the use of red diesel by vehicles used for snow clearance/gritting following HM Revenue & Customs review which considered whether there was scope for an extension of red diesel entitlement to vehicles used for certain community/charity activities.
44/11	20 Dec 2011	This Brief announces the Intrastat Exemption and Delivery Terms thresholds and changes to reporting procedures that will apply from 1 January 2012.
43/11	8 Dec 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.
42/11	19 Dec 2011	This Brief announces the withdrawal of Extra Statutory Concession on parts and accessories for boats supplied to disabled people and charities.
41/11	19 Dec 2011	This brief announces the withdrawal of ESC on motor vehicles adapted after initial supply to disabled people.
40/11	9 Dec 2011	The Rural Fuel Duty relief scheme for the Scottish Islands and the Scilly Isles comes into effect on 1 January 2012. The Brief explains how the scheme will operate and how retailers may claim relief.
39/11	6 Dec 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.
38/11	21 Nov 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
37/11	25 Oct 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.
36/11	3 Oct 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.
35/11	20 Sept 2011	This Brief expands on the insolvency implications following the First Tier Tribunal decision in Paymex Ltd - Revenue & Customs Brief 27/11.
34/11	15 Sept 2011	Amendments to VAT legislation consequential to the implementation of the Postal Services Act 2011.
33/11	30 Aug 2011	Brief outlining HMRC's position after the Dransfield Novelty Company and others Tribunal decision concerning the duty liability of lottery machines.
32/11	24 August 2011	This brief explains HMRC's policy following the First-Tier Tribunal decision in the case of Reed Employment Limited.
31/11	3 Aug 2011	A new R&C brief explaining changes to the treatment of products falling under CN code 3811 at 1 July 2012.
30/11	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.
29/11	2 Aug 2011	This brief clarifies HM Revenue & Customs' interpretaion of two aspects of the Substantial Shareholding Exemption .
28/11	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.
27/11	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).
26/11	27 July 2011	This brief explains the impact for taxes and tax credits of payments under the Equitable Life Payment Scheme (ELPS).
25/11	7 July 2011	This Brief affirms HM Revenue & Customs view that the Greenbank decision on goodwill also covers instances where synergy savings are involved.
24/11	7 July 2011	This brief announces the withdrawal of item 2 of Business Brief 28/04 with effect from 1 August 2011.
23/11	21 June 2011	This brief provides advice on the VAT treatment of the charge for carrier bags to be introduced in Wales.
22/11	13 June 2011	This brief clarifies the Climate Change Levy (CCL) guidance in the Notice CCL1/2 Combined heat and power schemes which deals with the circumstances in which electricity from a Combined Heat and Power (CHP) station can be acquired by an electricity utility.
21/11		Not yet published
20/11	16 May	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
19/11	1 Apr 2011	This Brief confirms HMRC's view of the VAT treatment of supplies of hot food made in the course of catering.
18/11	4 Apr 2011	This brief outlines the Inheritance Tax and trust taxation liabilities in respect Employee Benefit Trusts
17/11	1 Apr 2011	This brief announces HM Revenue & Customs guidance on the new Special Relief which replaces equitable liability from 1 April 2011.
16/11	25 Mar 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.
15/11	6 Apr 2011	This brief confirms a change to the way HM Revenue & Customs views delayed tax for inaccuracy penalties.
14/11	6 Apr 2011	This brief explains how legislation in Schedule 10 to 2010 Finance Act allows for a higher penalty rate where income or gains that arise outside the UK are underdeclared
13/11	21 Mar 2011	This Brief announces a simplification of the 'change in use' provisions that will take effect from 1 March 2011.
12/11	1 Apr 2011	This brief explains which excise duties will see time limits increase from three years to four, and the transitional arrangements that will apply between 1 April 2011 and 31 March 2012.
11/11	11 Mar 2011	The purpose of this is brief is to explain some changes that are being made to the legislation relating to the evidencing of Climate Change Levy (CCL) reliefs and exemptions.
10/11	2 Mar 2011	This Brief outlines the National Insurance implications for the entertainment industry following The First Tier Tribunal decision in the case of ITV Services Ltd (TC/2009/10166)
09/11	25 Feb 2011	This Brief announces a four week consultation on draft legislation which amends the VAT treatment of business entertainment expenses.
08/11	3 Mar 2011	The purpose of this is Brief is to explain some changes that are being made to the legislation relating to the lower rate of landfill tax.
07/11	3 Mar 2011	This Brief announces that the rules on where ships are registered ('flagged') will apply at a company or group level in financial year 2011.
06/11	2 Feb 2011	This Brief gives details on a change to how CCL (Climate Change Levy) will be charged on natural gas in Northern Ireland.
05/11	24 Jan 2011	This brief has been cancelled and replaced by Notice 708 Buildings and construction.
04/11	9 Feb 2011	This brief confirms HMRC's view of the VAT treatment of commercially operated sports leagues
03/11	24 Jan 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.
02/11	25 Jan 2010	This Brief explains HM Revenue & Customs' (HMRC) policy following the First Tier Tribunal decision in the case of John Price (TC/2010/01287).
01/11	19 Jan 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.