Commentary

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

Part V16 Forms and other HMRC material

Part V16 Forms and other HMRC material | Commentary

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

Part V16 Forms and other HMRC material | Commentary

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

Revenue & Customs Brief, Issue 20. 1 April 2008

Who should read this business brief?

All businesses and those acting on behalf of business.

Background

At Budget 2006, the Chancellor of the Exchequer announced a review, led by Sir David Varney, of the relationship between large business and HMRC.

The review team consulted with over 140 large businesses and trade and representative bodies and identified four key outcomes that would benefit both large business and HMRC:

— greater certainty
— an efficient risk based approach to dealing with tax matters
—

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Business Briefs

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/54/08 VAT—new zero-rated dwellings – whether arrangements are abusive

RCB/57/08 VAT—excess charges in non-local authority car parks

RCB/60/08 VAT—Court of Appeal decision in the case of Loyalty Management (UK) Ltd – further clarification of HMRC position, pending outcome of appeal to the House of Lords

RCB/61/08 Intrastat—changes from 1 January 2009

RCB/63/08 VAT—the decisions of the VAT Tribunal in the cases of the Rank Group plc, in respect of the supply of Mechanised Cash Bingo (MCB) and gaming machine takings

RCB/2/09 VAT package and anti-fraud measures implementation update: adoption of EU Council directive and regulation relating to EC Sales Lists and time of supply of services (update to Revenue & Customs Brief 53/08)

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

Part V16 Forms and other HMRC material

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

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

Who should read this business brief?

Background

Business Briefs

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/54/08 VAT—new zero-rated dwellings – whether arrangements are abusive

RCB/57/08 VAT—excess charges in non-local authority car parks

RCB/60/08 VAT—Court of Appeal decision in the case of Loyalty Management (UK) Ltd – further clarification of HMRC position, pending outcome of appeal to the House of Lords

RCB/61/08 Intrastat—changes from 1 January 2009

RCB/63/08 VAT—the decisions of the VAT Tribunal in the cases of the Rank Group plc, in respect of the supply of Mechanised Cash Bingo (MCB) and gaming machine takings

RCB/2/09 VAT package and anti-fraud measures implementation update: adoption of EU Council directive and regulation relating to EC Sales Lists and time of supply of services (update to Revenue & Customs Brief 53/08)

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH and GUIDANCE

Professional Development

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

Part V16 Forms and other HMRC material

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

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

Who should read this business brief?

Background

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH and GUIDANCE

Professional Development