April 2010

Advocat-General Opinion in Astra-Zeneca ECJ case

AG agrees with HMRC that there is a VAT liability in case relating to vouchers given to staff as part of remuneration packages. Still awaiting final decision of the ECJ.

21 May 2010

Hotel Billback for Business Travel Sector

HMRC has published Revenue & Customs Brief 21/10 which sets out new procedures agreed with the business travel sector to prevent sticking tax on purchases of hotel accommodation for businesses. http://www.hmrc.gov.uk/briefs/vat/brief2110.htm

7 June 2010

VAT Zero-rating for PPC Adverts for Charities

HMRC has published Revenue & Customs Brief 25/10 confirming that the “Pay Per Click” adverts on the internet and associated services are zero-rated and inviting claims for up to 4 years for overcharged VAT. http://www.hmrc.gov.uk/briefs/vat/brief2510.htm

7 June 2010

Revised VAT Notice 702/3

Revised edition of VAT Notice 702/3 Sailaway Boat Scheme issued. http://tinyurl.com/2wj5zox

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