by Marie Stein | 19 Aug, 2009 | General VAT
17 August 2009 HMRC has issued R&C Brief 47/09 which confirms that they will not appeal against the ruling in the Homeserve IPT case. R&C Brief 53/09 sets out HMRC’s revised policy about VAT recovery by local authorities on expenditure relating to...
by Marie Stein | 14 Aug, 2009 | General VAT
On 13 August 2009, HMRC issued new detailed guidance about the reversion in the standard rate of VAT to 17.5%, as well as details of the anti-forestalling legislation. HMRC issued Revenue & Customs Brief 51/09 and VAT Information Sheet 14/09 to replace the...
by Marie Stein | 24 Jul, 2009 | General VAT
Q: My University runs a Leisure Centre that is not open to the general public. Instead it offers memberships to staff, students, selected businesses & local community groups. We believe that the staff & student memberships are exempt from VAT and the other...
by Marie Stein | 24 Jul, 2009 | General VAT
HMRC has issued R&C Brief 43/09 which explains that medical services provided by practitioner psychologists are exempt from 1 July 2009. Further information about the changes to the VAT treatment of cross border supplies of services from 2010 was issued on 22...
by Marie Stein | 16 Jul, 2009 | General VAT
HMRC has issued VAT Information Sheet 10/09 about the increase in the VAT rate in Estonia. HMRC has issued a revised version of VAT Notice 700/43: Default Interest which contains the revised rules about how and when default interest is charged. The High Court has...
