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

Part V16 Forms and other HMRC material

Part V16 Forms and other HMRC material | Commentary

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

Part V16 Forms and other HMRC material | Commentary

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

Revenue & Customs Brief, Issue 40. 27 December 2013

Readership

The purpose of this Revenue and Customs brief is to publicise the withdrawal of Notice 915 “Assessments and time limits: Statement of Practice” and Notice 208 “Excise Assessments”. Both notices were withdrawn on 22 November 2013.

It should be read by all businesses that are registered for VAT, are Revenue Traders or are actively involved in the payment of indirect taxes.

Withdrawal of Public Notice 915 – Assessments and time limits: Statement of Practice

Notice 915 is no longer up to date and has been superseded

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Business Briefs

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/3/14 Clarification of the term “student” re the VAT liability of construction works to buildings which are “used for a relevant residential purpose”

RCB/4/14 Issue of VAT information Sheet 2/14 which updates and supersedes the relevant sections of Notice 708 and VAT Guidance VCONST

RCB/5/14 VAT—Tour Operators Margin Scheme (TOMS) – position following European Court of Justice (ECJ) infraction decisions

RCB/6/14 VAT—CJEU judgment regarding deduction of VAT on pension fund management costs (PPG Holdings BV – C-26/12)

RCB/8/14 VAT—change of HM Revenue & Customs (HMRC) policy following the decision in the case of Goals Soccer Centres plc[2012] UKFTT 576 (TC)

RCB/9/14 Tax treatment of activities involving Bitcoin and other similar cryptocurrencies

RCB/12/14 Notification of Vehicle Arrivals (NOVA): change of intention of the use of a vehicle after the vehicle arrives in the UK

RCB/14/14 VAT—withdrawal of concessions for new student accommodation and dining halls – widening of the transitional rules

RCB/17/14 VAT Retail Export Scheme – HMRC's review

RCB/18/14 VAT—outcome of review to consider extending the VAT exemption for education to for-profit providers of Higher and Further education

RCB/25/14 VAT—supplies of sporting services by non-profit making bodies – implications of the judgment by the European Court in Bridport and West Dorset Golf Club Ltd (C-495/12)

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

Part V16 Forms and other HMRC material

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

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

Readership

Withdrawal of Public Notice 915 – Assessments and time limits: Statement of Practice

Business Briefs

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/3/14 Clarification of the term “student” re the VAT liability of construction works to buildings which are “used for a relevant residential purpose”

RCB/4/14 Issue of VAT information Sheet 2/14 which updates and supersedes the relevant sections of Notice 708 and VAT Guidance VCONST

RCB/5/14 VAT—Tour Operators Margin Scheme (TOMS) – position following European Court of Justice (ECJ) infraction decisions

RCB/6/14 VAT—CJEU judgment regarding deduction of VAT on pension fund management costs (PPG Holdings BV – C-26/12)

RCB/8/14 VAT—change of HM Revenue & Customs (HMRC) policy following the decision in the case of Goals Soccer Centres plc[2012] UKFTT 576 (TC)

RCB/9/14 Tax treatment of activities involving Bitcoin and other similar cryptocurrencies

RCB/12/14 Notification of Vehicle Arrivals (NOVA): change of intention of the use of a vehicle after the vehicle arrives in the UK

RCB/14/14 VAT—withdrawal of concessions for new student accommodation and dining halls – widening of the transitional rules

RCB/17/14 VAT Retail Export Scheme – HMRC's review

RCB/18/14 VAT—outcome of review to consider extending the VAT exemption for education to for-profit providers of Higher and Further education

RCB/19/14 Avon Cosmetics Limited First-tier VAT Tribunal decision on the UK's “party-plan” derogation

RCB/21/14 Zero-rating of the dispensing of drugs prescribed by physiotherapists and podiatrists

RCB/22/14 VAT—CJEU judgment regarding deduction of VAT on pension fund management costs (PPG Holdings BV)

RCB/23/14 VAT—introduction of a domestic reverse charge for businesses wholesale trading in gas and electricity

RCB/25/14 VAT—supplies of sporting services by non-profit making bodies – implications of the judgment by the European Court in Bridport and West Dorset Golf Club Ltd (C-495/12)

RCB/26/14 HMRC sharing of non-financial VAT registration data and exporter data

RCB/27/14 Changes relating to the transfer of a business as a going concern (TOGC)

RCB/28/14 VAT—domestic reverse charge for businesses wholesale trading in gas and electricity – further information on Revenue & Customs Brief 23/14

RCB/29/14 VAT—amendments to regulations for online filing of VAT returns

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

Part V16 Forms and other HMRC material

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

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

Readership

Withdrawal of Public Notice 915 – Assessments and time limits: Statement of Practice

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POLICIES

EXAM TRAINING

RESEARCH and GUIDANCE

Professional Development