by Marie Stein | 19 Oct, 2009 | General VAT
HMRC has issued Revenue & Customs Brief 64/09 confirming that certain services supplied by the Royal Mail will become liable to VAT from a future date to be confirmed, following a legal challenge to the scope of the exemption in the UK. It will apply to those...
by Marie Stein | 12 Oct, 2009 | General VAT
HMRC published 2 new Revenue & Customs Briefs last week concerning important VAT issues. R & C Brief 58/09 (2 October 2009) sets out HMRC’s policy about non-EU suppliers of certain telecommunications, broadcasting and ISP services. It applies to...
by Marie Stein | 30 Sep, 2009 | General VAT
In the latest round of the simple or compound interest argument and in its first case, the Upper Tribunal (Tax and Chancery Chamber) has overturned the recent decision of the ECJ, the House of Lords and the High Court about how interest on overpaid tax should be...
by Marie Stein | 22 Sep, 2009 | General VAT
HMRC has issued Revenue & Customs Brief 59/09 following the ruling of the High Court in the cases of Insurancewide and Trader Media Group. The cases concerned the VAT liability of “click thru” services and whether or not they qualified for exemption as insurance...
by Marie Stein | 27 Aug, 2009 | General VAT
HMRC issued R&C Brief 52/09 on 24 August 2009 which gives details of the new VAT and Excise Wrongdoings Penalty that is due to be implemented on 1 April 2010. On 26 August 2009, HMRC issued R & C Brief 56/09 to clarify their position about the VAT issues...
