Ref |
Issued |
Title |
Updates |
|---|---|---|---|
| 40/12 | 28 December 2012 | This brief announces HMRC's change in policy on first time water connection charges supplied at the same time as the supply of water. | |
| 39/12 | 7 January 2013 | Schedule 23 Finance Act 2011 - collection of National Insurance numbers and other tax identification numbers by financial institutions | |
| 38/12 | 20 December 2012 | The VAT exemption for research is being withdrawn as the UK has been notified by the EU Commission that it does not comply with EU legislation. The UK has accepted that this is the case and plans to withdraw the exemption from 1 August 2013. | |
| 37/12 | 3 January 2013 | VAT: finance lease supplies - EON Aset Menidjmunt - no changes to whether goods or services - no impact on input tax block | |
| 36/12 | Not issued yet | ||
| 35/12 | 11 December 2012 | Brief on the new voluntary scheme for motor and boat dealers selling adapted vehicles or boats under the zero-rated disability scheme. | |
| 34/12 | 11 December 2012 | This brief announces the scrapping of the VAT Notice 701/59 and replacement by two new Helpsheets. | |
| 33/12 | 4 December 2012 | This Brief announces the withdrawal of VAT exemption for supplies to insurers of certain mis-selling review and helpline services. | |
| 32/12 | 3 December 2012 | HM Revenue & Customs has published details of new guidance relating to capital allowances treatment of capital expenditure on polytunnels. |
|
| 31/12 | 15 November 2012 | This Brief announces publication of the Removal of the VAT registration threshold for businesses which are not established in the UK | |
| 30/12 | 16 November 2012 | The purpose of this Brief is to explain a change in HM Revenue & Customs' (HMRC's) position following the decision of the Tax Tribunal in the case of Robinson Family Limited ([2012] UKFTT 360 (TC), TC02046). | |
| 29/12 | 26 October 2012 | This Brief explains a change to the way in which we calculate the vehicle restoration fee following seizure for misuse of rebated and other non-road fuels. | |
| 28/12 | 17 October 2012 | This brief sets out the conditions for NICs refunds following the repeal of the Social Security (Categorisation of Earners) Regulations 1978 in relation to lecturers, teachers, instructors or those in a similar capacity. | |
| 27/12 | 3 September 2012 | This Brief announces publication of guidance (in the form of 7 information sheets) on the changes to address VAT borderline anomalies announced at Budget 2012. | |
| 26/12 | 20 Aug 2012 | This Brief explains the withdrawal of the reduced rate of VAT on energy saving materials installed in buildings used for a relevant charitable purpose following infringement proceedings commenced by the European Commission. | |
| 25/12 | 24 Aug 2012 | This brief explains the position following the Upper Tribunal decision in the case of The Bridport and West Dorset Golf Club case (FTC/74/2011). The appeal concerned the VAT liability of green fees charged by the golf club to non-members. | |
| 24/12 | 17 Aug 2012 | This Brief asks for comments on draft revised guidance on sampling for a capital allowances claims in respect of fixtures. | |
| 23/12 | 24 Aug 2012 | This Brief announces publication of HM Revenue & Customs guidance on Group 16 - Supplies of services by groups involving cost sharing which is to be found in VAT Information Sheet 07/12. | |
| 22/12 | 2 August 2012 | This Brief provides a statement of HM Revenue & Customs' policy on the place of supply of services connected to land following discussions at EU level. | |
| 21/12 | 9 July 2012 | This Brief explains the implications for the Aggregates Levy of the March 2012 judgment of the European General Court, in the case of British Aggregates Association v the European Commission. | |
| 20/12 | 29 June 2012 | This Brief explains the changes that will be made to the treatment of fuel additives with effect from 1 January 2013. | |
| 19/12 | 14 June 2012 | This brief explains how HMRC will apply the Social Security (Categorisation of Earners) Regulations 1978 to entertainers following the Upper Tribunal decision in the case of ITV Services Ltd v HMRC. | |
| 18/12 | 1 June 2012 | This clarifies the Landfill Tax treatment of material used on a landfill site and the classification of waste published in Revenue & Customs Brief 15/12. | |
| 17/12 | Not yet published | ||
| 16/12 | 11 June 2012 | This Brief gives an overview of HMRC's refreshed guidance concerning the application of the Senior Accounting Officer (SAO) rules. | |
| 15/12 | 18 May 2012 | This brief is for landfill site operators and their advisers and provides clarification on the Landfill Tax treatment of material used on a landfill site and the classification of waste. | |
| 14/12 | 15 May 2012 | This Brief sets out HMRC’s approach to Depositary Receipts following First Tier Tribunal decision in HSBC Holdings & Bank of New York Mellon v HMRC | |
| 13/12 | 11 May 2012 | This Brief is aimed predominantly at professional tax advisors and lawyers although it may be of interest to others. While the judgment in Banca Antoniana concerned VAT, the judgment, and this Brief applies to all of the taxes previously administered by HM Customs & Excise. | |
| 12/12 | 10 May 2012 | This Brief sets out changes to the VAT rules for certain types of face value vouchers as announced today by David Gauke, the Exchequer Secretary, in a Written Ministerial Statement. These changes will be included within the current Finance Bill and will have retrospective effect to 10 May 2012. | |
| 11/12 | 25 Apr 2012 | This Brief announces a consultation on updating road fuel scale charges and inviting historic claims in certain circumstances. | |
| 10/12 | 30 Mar 2012 | HM Revenue & Customs now accepts that EU/EEA seafarers were entitled to SED before 6 April 2011 if they met the full qualifying conditions for this relief. | |
| 09/12 | 21 Mar 2012 | This brief gives information about changes to the procedures for the use of red diesel in private pleasure craft from 1 April 2012. | |
| 08/12 | 21 Mar 2012 | This Brief provides guidance on the application of the flagging rules for tonnage tax in 2012. | |
| 07/12 | 16 Mar 2012 | This Brief confirms changes to the procedure for the submission of Intrastat supplementary declarations that apply from 1 April 2012. | |
| 05/12 | 27 Feb 2012 | This Brief introduces new guidance on the VAT liability of caravan pitch rentals, which reflects minor amendments effective from 1 March 2012. | |
| 04/12 | 5 Mar 2012 | This Brief is to confirm HM Revenue & Customs' (HMRC) position following the decision in the case of Harrier LLC in the First Tier Tribunal. The case concerned the liability of photo books. | |
| 03/12 | 29 Feb 2012 | This Brief updates on the review of insolvency processes following the Paymex Limited VAT Tribunal decision. | |
| 02/12 | 20 Feb 2012 | This Brief explains HM Revenue & Customs change of view on the interpretation of section 319(4) ITEPA 2003. HMRC now accepts that smartphones satisfy the conditions to qualify as mobile telephones. | |
| 01/12 | 23 Jan 2012 | This Brief explains HM Revenue & Customs policy on claims for VAT on goods on hand at registration that are received from persons who were previously registered for VAT and have now re-registered the same legal entity. |
