RCB/1/08 VAT—partial exemption—Cheshire Racing tribunal decision

Part V16 Forms and other HMRC material

Part V16 Forms and other HMRC material | Commentary

RCB/1/08 VAT—partial exemption—Cheshire Racing tribunal decision

Part V16 Forms and other HMRC material | Commentary

RCB/1/08 VAT—partial exemption—Cheshire Racing tribunal decision

This Revenue & Customs Brief arcticle announces HMRC's revised policy about recovery of input tax on Satellite Information System (SIS) services received by bookmakers following the Tribunal decision in the cae of Cheshire Racing Ltd (2007) VAT Decision 20283. It updates article 1 in Business Brief 17/06 (BB/17A/06, Division V16.3) that also concerns SIS. It uses a number of specialist terms, which are fully explained in Notice 706 “Partial Exemption” (Part V8).

Background

SIS provided live coverage of horse and dog racing, real time odds, results information and commentary and opinion from pundits. Historically, HMRC's view

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RCB/27/08 Interpretation of Article 13 of the Principal VAT Directive—“bodies governed by public law” and “special legal regime”

RCB/46/08 VAT—Court of Appeal decision in the case of Loyalty Management (UK) Ltd (LMUK) – HMRC position, pending outcome of appeal to the House of Lords

RCB/48/08 VAT—exemption for fund management services

RCB/52/08 VAT on fuel used for propelling private pleasure craft and private pleasure flying

RCB/53/08 VAT—new requirement from 1 January 2010 that businesses provide EC Sales Lists for taxable supplies of services to which the reverse charge applies

RCB/1/08 VAT—partial exemption—Cheshire Racing tribunal decision

Part V16 Forms and other HMRC material

RCB/1/08 VAT—partial exemption—Cheshire Racing tribunal decision

RCB/1/08 VAT—partial exemption—Cheshire Racing tribunal decision

Background

Business Briefs

RCB/7/08 Three-year time limit for VAT claims

RCB/8/08 Weald Leasing Ltd

RCB/13/08 VAT—access to Intrastat data

RCB/14/08 Animal rescue charities—VAT liability of the sale of abandoned dogs and cats

RCB/19/08 New penalties for errors in returns and documents

RCB/20/08 Extension of non-statutory clearances service for HM Revenue and Customs (HMRC) business customers

RCB/24/08 VAT—land and buildings—new Schedule 10 of VATA 1994 including changes to the option to tax

RCB/27/08 Interpretation of Article 13 of the Principal VAT Directive—“bodies governed by public law” and “special legal regime”

RCB/28/08 VAT—land and buildings

RCB/30/08 VAT—partial exemption – launch of consultation

RCB/31/08 Set off where right to claim overdeclared tax is transferred

RCB/34/08 VAT—partial exemption—retrospective claims for input tax by higher education institutions (HEIs)

RCB/35/08 VAT exemption for fund management services

RCB/36/08 VAT treatment of charity challenge events

RCB/38/08 VAT—default interest and net errors of less than £2000

RCB/44/08 VAT—partial exemption – VAT adjustments when house builders let their dwellings before selling them

RCB/46/08 VAT—Court of Appeal decision in the case of Loyalty Management (UK) Ltd (LMUK) – HMRC position, pending outcome of appeal to the House of Lords

RCB/48/08 VAT—exemption for fund management services

RCB/52/08 VAT on fuel used for propelling private pleasure craft and private pleasure flying

RCB/53/08 VAT—new requirement from 1 January 2010 that businesses provide EC Sales Lists for taxable supplies of services to which the reverse charge applies

RCB/1/08 VAT—partial exemption—Cheshire Racing tribunal decision

Part V16 Forms and other HMRC material

RCB/1/08 VAT—partial exemption—Cheshire Racing tribunal decision

RCB/1/08 VAT—partial exemption—Cheshire Racing tribunal decision

Background

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