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

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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

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

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