RCB/3/12 VAT Tribunal decision in Paymex Limited v HMRC

Part V16 Forms and other HMRC material

Part V16 Forms and other HMRC material | Commentary

RCB/3/12 VAT Tribunal decision in Paymex Limited v HMRC

Part V16 Forms and other HMRC material | Commentary

RCB/3/12 VAT Tribunal decision in Paymex Limited v HMRC

Revenue & Customs Brief, Issue 3. 29 February 2012

Revenue & Customs Brief 35/11 (RCB/35/11, Division V16.3) published on 20 September 2011, dealt with the insolvency implications of the VAT Tribunal decision in the case of Paymex Limited, as we understood them at that time.

HM Revenue & Customs (HMRC) has subsequently undertaken a review of all insolvency processes in light of the Paymex ruling, to provide certainty to the insolvency profession as to where the exemption applies. Following completion of this review, it is HMRC's view that the VAT exemption arising from

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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

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/3/12 VAT Tribunal decision in Paymex Limited v HMRC

Part V16 Forms and other HMRC material

RCB/3/12 VAT Tribunal decision in Paymex Limited v HMRC

RCB/3/12 VAT Tribunal decision in Paymex Limited v HMRC

Business Briefs

RCB/4/12 VAT—HMRC's position following the First-Tier Tribunal decision in the case of Harrier LLC

RCB/5/12 VAT—new guidance on the VAT liability of caravan pitch rentals

RCB/7/12 Changes to the procedure for the submission of Intrastat declarations

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

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/3/12 VAT Tribunal decision in Paymex Limited v HMRC

Part V16 Forms and other HMRC material

RCB/3/12 VAT Tribunal decision in Paymex Limited v HMRC

RCB/3/12 VAT Tribunal decision in Paymex Limited v HMRC

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