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This brief announces a revision to HM Revenue and Customs change of practice published on 4 August 2014 for the remittance basis treatment of foreign income and gains used as collateral for a loan brought into or used in the…
This brief sets out HMRCs interpretation of the Supreme Court decision in George Anson v HMRC with regard to US Limited Liability Companies.
This brief explains the government’s position in respect of the decision of the European Court concerning its policy.
This brief is to make suppliers aware that from 5 October 2015 a compulsory charge on carrier bags is to be introduced in England.
This brief provides clarification of the VAT treatment of verandahs when sold with caravans.
This tax information and impact note affects those liable to pay Income Tax, National Insurance contributions and VAT.
This brief explains HM Revenue and Customs position on interest payments following the Court of Appeal in Littlewoods Retail Ltd.
This Tax Information and Impact Note introduces a new VAT refund scheme for medical courier charities.
This Tax Information and Inmpact Note introduces a new VAT refund scheme for palliative care charities.
This draft legislation sets out the changes to The Value Added Tax Regulations 1995 (SI 1995/2518) relating to input tax and partial exemption.
This Tax Information and Impact Note is about VAT deductions relating to foreign branches and amends VAT Regulations 1995 (SI 1995/2518).
This brief has further guidance on HM Revenue and Customs' position following the European Court of Justice judgment in Skandia America Corp. (USA), filial Sverige (C-7/13).
This Tax Information and Impact Note provides information on changes to the Intrastat arrivals threshold.
This Tax Information and Impact Note is about VAT refunds for search and rescue charities.
This Tax Information and Impact Note is about refunds of non-recoverable VAT for the London Legacy Development Corporation.
This Tax Information and Impact Note is about VAT refunds to strategic highways companies.
This Tax Information and Impact Note is about a new VAT power to provide refunds to certain people.
This Tax Information and Impact Note is about anti-forestalling restrictions on tobacco duty.
This brief outlines HM Revenue and Customs' position following the European Court of Justice judgment in Skandia America Corp. (USA), filial Sverige (C-7/13).
This brief sets out HM Revenue and Customs' position following the decision of the Upper Tribunal in Lok'nStore Group PLC FTC/05/2013.
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