Ref |
Issued |
Title |
Updates |
|---|---|---|---|
| 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. |
