On 17 March, HMRC announced that it is reviewing its policy about allowing businesses to recover VAT on entertainment of overseas business customers.
On 19 March, HMRC issued Revenue and Business Brief 13/09 about the VAT liability of unlimited access to all-inclusive leisure facilities by non-profit making organizations, including local leisure trusts. HMRC now accept that in most cases, such supplies are exempt from VAT and invite claims from such businesses which have overpaid VAT in the past.
HMRC have issued an information sheet on 19 March about the withdrawal of the staff hire concession, which takes effect on 1 April this year.
Finally, HMRC issued guidance on 20 March about the direct tax treatment of VAT repayments and statutory interest confirming that in their view, such income is income of the business and is liable to direct tax.
Further information on these changes can be found here http://www.hmrc.gov.uk/news/index.htm on the news page of the HMRC website