RCB/23/13 Guidance on the provision of storage facilities

Part V16 Forms and other HMRC material

Part V16 Forms and other HMRC material | Commentary

RCB/23/13 Guidance on the provision of storage facilities

Part V16 Forms and other HMRC material | Commentary

RCB/23/13 Guidance on the provision of storage facilities

Revenue & Customs Brief, Issue 23. 9 August 2013

Introduction

This brief announces the issue of a revised VAT Information Sheet 10/13 (V16.1015A, Division V16.5) which replaces the previous VAT Information Sheet 14/12.

Background

Following concerns raised by representatives of various trade sectors HM Revenue & Customs are publishing an updated VAT Information Sheet in order to assist traders in establishing the correct liability of supplies, or intended supplies of storage facilities.

Who needs to read this?

Suppliers of any facility which is used, or intended to be used,

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RCB/33/13 VAT—withdrawal of partial exemption concession in relation to Road Fuel Scale Charges (RFSCs) – reminder of withdrawal and need to consider action

RCB/36/13 VAT—reverse charge accounting for businesses trading in mobile telephones, computer chips and emissions allowances: continuation of current treatment

RCB/38/13 Intrastat – changes from 1 January 2014

RCB/40/13 Withdrawal of Notice 915 and Notice 208

RCB/1/14 VAT—fiscal neutrality and gaming machines – HMRC action following the decision of the Court of Appeal in the case of HMRC v The Rank Group plc

RCB/3/14 Clarification of the term “student” re the VAT liability of construction works to buildings which are “used for a relevant residential purpose”

RCB/23/13 Guidance on the provision of storage facilities

Part V16 Forms and other HMRC material

RCB/23/13 Guidance on the provision of storage facilities

RCB/23/13 Guidance on the provision of storage facilities

Introduction

Background

Who needs to read this?

Business Briefs

RCB/25/13 Clarification of Brief 17/13 re Paymex

RCB/26/13 VAT—changes to rules for zero-rating supplies of goods for indirect export outside the EU

RCB/33/13 VAT—withdrawal of partial exemption concession in relation to Road Fuel Scale Charges (RFSCs) – reminder of withdrawal and need to consider action

RCB/36/13 VAT—reverse charge accounting for businesses trading in mobile telephones, computer chips and emissions allowances: continuation of current treatment

RCB/38/13 Intrastat – changes from 1 January 2014

RCB/40/13 Withdrawal of Notice 915 and Notice 208

RCB/1/14 VAT—fiscal neutrality and gaming machines – HMRC action following the decision of the Court of Appeal in the case of HMRC v The Rank Group plc

RCB/3/14 Clarification of the term “student” re the VAT liability of construction works to buildings which are “used for a relevant residential purpose”

RCB/4/14 Issue of VAT information Sheet 2/14 which updates and supersedes the relevant sections of Notice 708 and VAT Guidance VCONST

RCB/5/14 VAT—Tour Operators Margin Scheme (TOMS) – position following European Court of Justice (ECJ) infraction decisions

RCB/6/14 VAT—CJEU judgment regarding deduction of VAT on pension fund management costs (PPG Holdings BV – C-26/12)

RCB/8/14 VAT—change of HM Revenue & Customs (HMRC) policy following the decision in the case of Goals Soccer Centres plc[2012] UKFTT 576 (TC)

RCB/9/14 Tax treatment of activities involving Bitcoin and other similar cryptocurrencies

RCB/12/14 Notification of Vehicle Arrivals (NOVA): change of intention of the use of a vehicle after the vehicle arrives in the UK

RCB/14/14 VAT—withdrawal of concessions for new student accommodation and dining halls – widening of the transitional rules

RCB/17/14 VAT Retail Export Scheme – HMRC's review

RCB/18/14 VAT—outcome of review to consider extending the VAT exemption for education to for-profit providers of Higher and Further education

RCB/19/14 Avon Cosmetics Limited First-tier VAT Tribunal decision on the UK's “party-plan” derogation

RCB/21/14 Zero-rating of the dispensing of drugs prescribed by physiotherapists and podiatrists

RCB/22/14 VAT—CJEU judgment regarding deduction of VAT on pension fund management costs (PPG Holdings BV)

RCB/23/13 Guidance on the provision of storage facilities

Part V16 Forms and other HMRC material

RCB/23/13 Guidance on the provision of storage facilities

RCB/23/13 Guidance on the provision of storage facilities

Introduction

Background

Who needs to read this?

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