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

Part V16 Forms and other HMRC material

Part V16 Forms and other HMRC material | Commentary

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

Part V16 Forms and other HMRC material | Commentary

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

Revenue & Customs Brief, Issue 37. 3 January 2013

Purpose of this Brief

This brief confirms to taxpayers who make finance lease supplies, or who receive such supplies in relation to business cars and block some of the input tax incurred from deduction, that no current action is needed in relation to the EON case.

Readership

Businesses that make supplies of capital goods under finance lease agreements and businesses that incur input tax on supplies of cars under finance lease agreements and block some of that input tax from deduction.

Introduction

Under UK VAT law hire purchase

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Business Briefs

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/38/13 Intrastat – changes from 1 January 2014

RCB/40/13 Withdrawal of Notice 915 and Notice 208

RCB/1/14 VAT—fiscal neutrality and gaming machines – HMRC action following the decision of the Court of Appeal in the case of HMRC v The Rank Group plc

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

Part V16 Forms and other HMRC material

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/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

Purpose of this Brief

Readership

Introduction

Business Briefs

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/40/13 Withdrawal of Notice 915 and Notice 208

RCB/1/14 VAT—fiscal neutrality and gaming machines – HMRC action following the decision of the Court of Appeal in the case of HMRC v The Rank Group plc

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH and GUIDANCE

Professional Development

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

Part V16 Forms and other HMRC material

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/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

Purpose of this Brief

Readership

Introduction

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH and GUIDANCE

Professional Development