Commentary

Division V16.3 Press Releases and Revenue & Customs Briefs

Part V16 Forms and other HMRC material

Division V16.3 Press Releases and Revenue & Customs Briefs

Division V16.3     Press Releases and Revenue & Customs Briefs

This division reproduces press releases relating to VAT issued by Customs and Excise since 1983, insofar as they have continuing relevance. The press releases are arranged in chronological order.

Press Notices

1984

PN/1/84 Part 1 motorcycle test (27 April 1984)

1987

PN/82/87 Settlement of disputes (19 November 1987)

1989

PN/58/89 VAT—treatment if certain agricultural grant schemes (9 August 1989)

1993

PN/21/93 VAT liability of marine, aviation and transport insurance services (5 July 1993)

PN/59/93 VAT recovery by holding companies (10 September 1993)

1996

PN/15/96 Creation of dwellings and other accommodation by conversion (13 March 1996)

PN/22/96 Public access to VAT register (4 April 1996)

PN/42/96 Indirect taxes—three year limit on repayment claims (18 July 1996)

1997

PN/12/97 Management of open-ended investment companies to be VAT exempt (13 March 1997)

1999

PN/7/99 New rates of interest paid by and to Customs and Excise (3 March 1999)

2000

PN/21/00 Get an extra week to pay your VAT (23 May 2000)

2001

PN/4/01 Customs and Excise reorganisation (17 January 2001)

PN/14/01 Crackdown on avoidance schemes (12 March 2001)

2003

PN/23/03 Customs announce win in VAT “Missing Trader” Tribunal case (30 April 2003)

2018 Budget Announcements

V16.402 VAT—maintain thresholds for two years from 1 April 2020

V16.403 VAT—treatment of vouchers from 1 January 2019

V16.404 VAT—maintain thresholds for two years from 1 April 2020

V16.405 VAT reverse charge anti-avoidance amendment

V16.406 VAT group eligibility criteria changes

V16.407 VAT and higher education

V16.408 Alternative method of VAT collection: “split payment”

V16.409 Protecting your taxes in insolvency

2020 Budget Announcements

V16.410 VAT—applying a zero rate to e-publications

V16.411 VAT—amendment to the Agricultural Flat Rate Scheme (AFRS)

V16.412 VAT—introduction of a zero rate of

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