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

Part V16 Forms and other HMRC material

Part V16 Forms and other HMRC material | Commentary

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

Part V16 Forms and other HMRC material | Commentary

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

Revenue & Customs Brief, Issue 30. 16 June 2008

This Revenue and Customs Brief article announces the launch of a consultation on ideas to simplify the VAT partial exemption rules to reduce compliance costs for businesses. The consultation invites comments and suggestions on the three partial exemption areas identified as simplification priorities by businesses—

— standard method
— de minimis rules
— capital goods scheme (CGS)

It also invites comments on possibly combining partial exemption and business/non-business calculations.

Partly exempt businesses and their representatives are encouraged to participate to help cut compliance costs. Further information on

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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/5/09 Marks & Spencer Plc v CRC [2009] UKHL 8—judgment of the House of Lords—VAT claims made before 26 May 2005 no longer subject to unjust enrichment

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

Part V16 Forms and other HMRC material

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

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

Business Briefs

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/5/09 Marks & Spencer Plc v CRC [2009] UKHL 8—judgment of the House of Lords—VAT claims made before 26 May 2005 no longer subject to unjust enrichment

RCB/6/09 Claims for retrospective application of Extra-Statutory Concession (ESC) 3.35

RCB/8/09 Reminder of the withdrawal of the VAT Staff Hire Concession and the VAT treatment to be applied from 1 April 2009

RCB/10/09 Tribunals reform—changes to the tax appeals system and new internal review process

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

Part V16 Forms and other HMRC material

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

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

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POLICIES

EXAM TRAINING

RESEARCH and GUIDANCE

Professional Development