RCB/34/11 VAT—postal and postbus services – autumn 2011

Part V16 Forms and other HMRC material

Part V16 Forms and other HMRC material | Commentary

RCB/34/11 VAT—postal and postbus services – autumn 2011

Part V16 Forms and other HMRC material | Commentary

RCB/34/11 VAT—postal and postbus services – autumn 2011

Revenue & Customs Brief, Issue 34. 15 September 2011

Consequential amendments to VAT legislation following the implementation of the Postal Services Act 2011

HM Revenue & Customs (HMRC) is amending the VAT legislation relating to supplies by a universal service provider of passenger transport and postal services, following the implementation of the Postal Services Act 2011 (PSA 2011). The amendments, which take effect on 1 October 2011, simply maintain the current VAT treatment of these supplies, but are necessary to reflect changes to the postal services regime

PSA 2011, which received Royal Assent on 13

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Business Briefs

RCB/35/11 VAT tribunal decision in the case of Paymex Limited v HMRC

RCB/36/11 VAT—further guidance on the treatment of supplies made by employers under salary sacrifice arrangements on or after 1 January 2012

RCB/37/11 VAT—reminder of forthcoming withdrawal of three Extra Statutory Concessions relating to caravan sites

RCB/38/11 VAT—Sailaway Boat Scheme – important change from 1 January 2012

RCB/39/11 VAT—the decision of the Court of Justice of the European Union in respect of HMRC v The Rank Group plc: principle of fiscal neutrality

RCB/41/11 VAT—motor vehicles adapted after initial supply to disabled people – important change from 1 January 2012

RCB/42/11 VAT—parts and accessories for boats supplied to disabled people and charities – important change from 1 January 2012

RCB/43/11 VAT—withdrawal of Extra Statutory Concession 3:16 – first time connection to the gas or electricity mains supply

RCB/44/11 Intrastat – thresholds and changes to reporting procedures from 1 January 2012

RCB/47/11 Zero rate – “extra care accommodation”

RCB/1/12 VAT—pre-registration claims concerning VAT charged to a previous registration of the same legal entity at deregistration

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/34/11 VAT—postal and postbus services – autumn 2011

Part V16 Forms and other HMRC material

RCB/34/11 VAT—postal and postbus services – autumn 2011

RCB/34/11 VAT—postal and postbus services – autumn 2011

Consequential amendments to VAT legislation following the implementation of the Postal Services Act 2011

Business Briefs

RCB/35/11 VAT tribunal decision in the case of Paymex Limited v HMRC

RCB/36/11 VAT—further guidance on the treatment of supplies made by employers under salary sacrifice arrangements on or after 1 January 2012

RCB/37/11 VAT—reminder of forthcoming withdrawal of three Extra Statutory Concessions relating to caravan sites

RCB/38/11 VAT—Sailaway Boat Scheme – important change from 1 January 2012

RCB/39/11 VAT—the decision of the Court of Justice of the European Union in respect of HMRC v The Rank Group plc: principle of fiscal neutrality

RCB/41/11 VAT—motor vehicles adapted after initial supply to disabled people – important change from 1 January 2012

RCB/42/11 VAT—parts and accessories for boats supplied to disabled people and charities – important change from 1 January 2012

RCB/43/11 VAT—withdrawal of Extra Statutory Concession 3:16 – first time connection to the gas or electricity mains supply

RCB/44/11 Intrastat – thresholds and changes to reporting procedures from 1 January 2012

RCB/47/11 Zero rate – “extra care accommodation”

RCB/1/12 VAT—pre-registration claims concerning VAT charged to a previous registration of the same legal entity at deregistration

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

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/34/11 VAT—postal and postbus services – autumn 2011

Part V16 Forms and other HMRC material

RCB/34/11 VAT—postal and postbus services – autumn 2011

RCB/34/11 VAT—postal and postbus services – autumn 2011

Consequential amendments to VAT legislation following the implementation of the Postal Services Act 2011

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