RCB/34/12 Withdrawal of VAT Notice 70/59 “Motor vehicles for disabled people”

Part V16 Forms and other HMRC material

Part V16 Forms and other HMRC material | Commentary

RCB/34/12 Withdrawal of VAT Notice 70/59 “Motor vehicles for disabled people”

Part V16 Forms and other HMRC material | Commentary

RCB/34/12 Withdrawal of VAT Notice 70/59 “Motor vehicles for disabled people”

Revenue & Customs Brief, Issue 34. 11 December 2012

Purpose of this Brief

To note that, from 30 November 2012 HM Revenue & Customs (HMRC) is withdrawing VAT Notice 701/59 (March 2002) “Motor vehicles for disabled people” and replacing it with two new customer and dealer orientated help-sheets.

Readership

All VAT-registered motor vehicle dealers and their agents and any customers who may be considering the purchase of a zero-rated, adapted motor vehicle or boat under this disability scheme.

Background

The VAT zero rate relief for adapted motor vehicles for wheelchair users allows regular wheelchair

View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial

EXISTING USER? SIGN IN

Access the definitive source of indirect tax intelligence with TolleyLibrary.

View full volume

Business Briefs

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/9/13 VAT—corporate pensions – FSA's Retail Distribution Review – treatment of “consultancy charges” for services supplied to employers

RCB/10/13 VAT—withdrawal of the VAT exemption for supplies of research between eligible bodies – consultation update

RCB/11/13 VAT—modified treatment for certain portfolio management fees following a European Court ruling

RCB/13/13 VAT—loss adjusting services supplied in connection with marine and aviation insurance claims – incorrect application of the zero-rate

RCB/21/13 VAT—withdrawal of the VAT exemption for supplies of research between eligible bodies – announcement on transitional arrangements

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/34/12 Withdrawal of VAT Notice 70/59 “Motor vehicles for disabled people”

Part V16 Forms and other HMRC material

RCB/34/12 Withdrawal of VAT Notice 70/59 “Motor vehicles for disabled people”

RCB/34/12 Withdrawal of VAT Notice 70/59 “Motor vehicles for disabled people”

Purpose of this Brief

Readership

Background

Business Briefs

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/10/13 VAT—withdrawal of the VAT exemption for supplies of research between eligible bodies – consultation update

RCB/11/13 VAT—modified treatment for certain portfolio management fees following a European Court ruling

RCB/13/13 VAT—loss adjusting services supplied in connection with marine and aviation insurance claims – incorrect application of the zero-rate

RCB/16/13 VAT—clarification of HMRC's policy on laboratory pathology services provided by state-regulated institutions

RCB/17/13 VAT—Tribunal decision in Paymex Limited v HMRC

RCB/18/13 VAT—tax avoidance using offshore entities – European Court's judgment in Paul Newey (trading as Ocean Finance)

RCB/21/13 VAT—withdrawal of the VAT exemption for supplies of research between eligible bodies – announcement on transitional arrangements

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

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

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH and GUIDANCE

Professional Development

RCB/34/12 Withdrawal of VAT Notice 70/59 “Motor vehicles for disabled people”

Part V16 Forms and other HMRC material

RCB/34/12 Withdrawal of VAT Notice 70/59 “Motor vehicles for disabled people”

RCB/34/12 Withdrawal of VAT Notice 70/59 “Motor vehicles for disabled people”

Purpose of this Brief

Readership

Background

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH and GUIDANCE

Professional Development