There is a mix of news from HMRC over the past few days all of which can be found here http://www.hmrc.gov.uk/news/index.htm on their website.
On 16 February, HMRC issued a podcast explaining how the new compliance checks which come into effect on 1 April 2009 will be applied in practice.
On 16 February, HMRC issued the Place of Supply of Goods Order 2009 SI 0215 which extends relief from VAT to goods sold for consumption on intra-Community rail journeys.
Also on 16 February, HMRC issued the Value Added Tax (Input Tax) (Amendment) Order 2009 SI 0217 which extends the entitlement to recover VAT on certain vehicles that would have been eligible for the relief but for the fact that they have been adapted for wheelchair users.
On 18 February, HMRC issued Revenue & Customs Brief 05/09 about claims for overpaid tax prior to 26 May 2005. It follows the recent ruling of the House of Lords in the now infamous Marks & Spencer case, which concerned the fact that “unjust enrichment” rule was unfair as it could only be used against one class of claimants. The House of Lords ruled in favour of the taxpayer and HMRC have confirmed that they will now pay any such claims that were previously refused.
On 20 February, HMRC issued Revenue & Customs Brief 06/09 which concerns the use of the Extra Statutory Concession (“ESC”) 3.35 which allows certain non-profit membership bodies to reduce the amount of VAT which they pay on subscriptions which include a mix of standard rated, exempt or zero-rated elements. HMRC have confirmed that they will not allow retrospective claims for VAT paid on previous returns which are based on the ESC. Any such claims will only be considered if they are based on the application of the law.