RCB/11/12 VAT—Road Fuel Scale Charges (RFSCS) – legislating VAT Extra Statutory Concessions (ESCS) and possible claims for overpaid VAT

Part V16 Forms and other HMRC material

Part V16 Forms and other HMRC material | Commentary

RCB/11/12 VAT—Road Fuel Scale Charges (RFSCS) – legislating VAT Extra Statutory Concessions (ESCS) and possible claims for overpaid VAT

Part V16 Forms and other HMRC material | Commentary

RCB/11/12 VAT—Road Fuel Scale Charges (RFSCS) – legislating VAT Extra Statutory Concessions (ESCS) and possible claims for overpaid VAT

Revenue & Customs Brief, Issue 11. 25 April 2012

1. Introduction

HM Revenue & Customs (HMRC) operates a system of Road Fuel Scale Charges (RFSCs) to help businesses account for VAT when business road fuel is put to private use. This is a simplification measure that allows businesses to use a standardised scale charge to value private use fuel. Otherwise businesses would need to keep other records such as detailed records of private mileage.

Following the announcement in the Budget that the Government would be consulting on amendments to the legislation on the RFSC, HMRC has issued a Technical Note on the planned

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Business Briefs

RCB/12/12 VAT—Changes to the treatment of supplies made in connection with single purpose face value vouchers following the CJEU Judgment in Case C-520/10

RCB/13/12—Judgment of the Court of Justice of the European Union (ECJ) – Case C-427/10, Banca Antoniana Popolare Veneta SpA v Ministero dell'Economia e delle Finanze and Agenzia delle Entrate[2012] STC 526 (Banca Antoniana) – out-of-time claims for

RCB/22/12—The place of supply of services connected to land

RCB/26/12 VAT—withdrawal of the reduced rate of VAT for energy saving materials installed in buildings used for a relevant charitable purpose – infringement proceedings by the European Commission

RCB/33/12 Enquiries from the European Commission into the UK's VAT exemption of insurance mis-selling reviews and helpline services

RCB/34/12 Withdrawal of VAT Notice 70/59 “Motor vehicles for disabled people”

RCB/35/12 New voluntary scheme for motor and boat dealers

RCB/37/12 VAT—supplies made under finance leases – EON Aset Menidjmunt – no immediate changes to whether goods or services – no impact on input tax blocked on finance leases of cars

RCB/38/12 VAT—publication of an information gathering consultation on the withdrawal of the exemption for business supplies of research services between eligible bodies

RCB/11/12 VAT—Road Fuel Scale Charges (RFSCS) – legislating VAT Extra Statutory Concessions (ESCS) and possible claims for overpaid VAT

Part V16 Forms and other HMRC material

RCB/11/12 VAT—Road Fuel Scale Charges (RFSCS) – legislating VAT Extra Statutory Concessions (ESCS) and possible claims for overpaid VAT

RCB/11/12 VAT—Road Fuel Scale Charges (RFSCS) – legislating VAT Extra Statutory Concessions (ESCS) and possible claims for overpaid VAT

1. Introduction

Business Briefs

RCB/12/12 VAT—Changes to the treatment of supplies made in connection with single purpose face value vouchers following the CJEU Judgment in Case C-520/10

RCB/13/12—Judgment of the Court of Justice of the European Union (ECJ) – Case C-427/10, Banca Antoniana Popolare Veneta SpA v Ministero dell'Economia e delle Finanze and Agenzia delle Entrate[2012] STC 526 (Banca Antoniana) – out-of-time claims for

RCB/22/12—The place of supply of services connected to land

RCB/26/12 VAT—withdrawal of the reduced rate of VAT for energy saving materials installed in buildings used for a relevant charitable purpose – infringement proceedings by the European Commission

RCB/27/12 VAT—addressing borderline anomalies – guidance

RCB/30/12 HMRC's position following the decision of the Tax Tribunal in the case of Robinson Family Limited

RCB/31/12 Removal of the VAT registration threshold for businesses which are not established in the UK

RCB/33/12 Enquiries from the European Commission into the UK's VAT exemption of insurance mis-selling reviews and helpline services

RCB/34/12 Withdrawal of VAT Notice 70/59 “Motor vehicles for disabled people”

RCB/35/12 New voluntary scheme for motor and boat dealers

RCB/37/12 VAT—supplies made under finance leases – EON Aset Menidjmunt – no immediate changes to whether goods or services – no impact on input tax blocked on finance leases of cars

RCB/38/12 VAT—publication of an information gathering consultation on the withdrawal of the exemption for business supplies of research services between eligible bodies

RCB/40/12 VAT—connection charges for water

RCB/2/13 VAT liability of rooms provided in hotels or similar establishments with catering

RCB/7/13 VAT—introduction of a levy on “single-use” carrier bags in Norther Ireland

RCB/9/13 VAT—corporate pensions – FSA's Retail Distribution Review – treatment of “consultancy charges” for services supplied to employers

RCB/10/13 VAT—withdrawal of the VAT exemption for supplies of research between eligible bodies – consultation update

RCB/11/13 VAT—modified treatment for certain portfolio management fees following a European Court ruling

RCB/13/13 VAT—loss adjusting services supplied in connection with marine and aviation insurance claims – incorrect application of the zero-rate

RCB/16/13 VAT—clarification of HMRC's policy on laboratory pathology services provided by state-regulated institutions

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RCB/11/12 VAT—Road Fuel Scale Charges (RFSCS) – legislating VAT Extra Statutory Concessions (ESCS) and possible claims for overpaid VAT

Part V16 Forms and other HMRC material

RCB/11/12 VAT—Road Fuel Scale Charges (RFSCS) – legislating VAT Extra Statutory Concessions (ESCS) and possible claims for overpaid VAT

RCB/11/12 VAT—Road Fuel Scale Charges (RFSCS) – legislating VAT Extra Statutory Concessions (ESCS) and possible claims for overpaid VAT

1. Introduction

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH and GUIDANCE

Professional Development