Archive 2011
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13th Directive recovery of VAT attributable to intended supplies 21.07.11
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2012 Combined nomenclature published 07.11.11
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Ability to rely on HMRC advice 21.07.11
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Acquisition VAT accounted for under fallback provisions 31.05.11
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Arm\'s length captive leasing is not abusive 12.01.11
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Arms length captive leasing is not abusive 12.01.11
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Authorised Economic Operator 07.11.11
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Budget 2011 - Indirect tax summary 05.04.11
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Business Continuity Management 12.01.11
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CIP 11 83 List of approved exporters in South Korea 17.10.11
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CVCP partial exemption appeal 25.11.11
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Capital Goods Scheme trigger 12.05.11
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Change of use provisions for relevant charitable or residential properties 05.04.11
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Chinese Garlic 19.01.11
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Commission agent acting in own name may provide exempt betting services 26.07.11
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Commission issues explanatory notes on new invoicing directive 17.10.11
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Compound interest 20.01.11
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Compound interest 31.05.11
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Customs debts and repayments 13.05.11
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Deadline for 2009 8th Directive claims is 31 March 2011 16.03.11
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Decoders with a Hard Disk Drive 15.04.11
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Demolition & rebuild of a dwelling 09.11.11
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Documentary proof of origin - Customs requirement relaxed for textile products 17.10.11
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EORI intermin arrangements pending VAT regsitrtaion 12.05.11
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EU-Serbia Agreement on WTO Accession 12.01.11
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EU Commission announces FISCUS programme 10.11.11
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EU opens market to Palestinian exports 19.04.11
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EU welcomes WTO win in Boeing subsidies case 14.04.11
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Electronic Advance Security Declarations 12.01.11
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Emmissions trading - Commission outlines actions to enhance registry security and combat fraud 16.03.11
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Employment bureaux - No VAT due on wages & NIC element of supplies of staff 15.04.11
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Employment bureaux 30.08.11
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Event catering is liable to VAT 21.07.11
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Evidence of export 20.01.11
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Evidence to support zero rating 30.08.11
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Excise Movement and Control System 19.01.11
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Excise record-keeping and time limit changes 05.04.11
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Failure to register for VAT 31.05.11
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Fiscal neutrality breached in UK betting and gaming 18.11.11
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Flat rate scheme - Relevant turnover 15.03.11
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Floor based partial exemption special method 25.11.11
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Food prepared for immediate consumption - Update 05.04.11
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Food prepared for immediate consumption 18.03.11
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Golf club green fees 16.08.11
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Golf club green fees are VAT exempt 14.07.11
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HMRC amends guidance on VAT treatment of forfeited deposits retained by hotels 15.04.11
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HMRC draws a line in the sand on excise fraud 21.07.11
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HMRC empowered to enforce foreign claims in the UK 17.10.11
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HMRC guidance on changes to partial exemption, business non-business & capital goods 15.04.11
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HMRC guidance on changes to partial exemption business non-business capital goods 15.04.11
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HMRC in a pickle over hot delivered food 15.03.11
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HMRC revised policy on reduced penalties for delayed tax errors 15.04.11
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Hire purchase - Partial exemption method must include value of goods 17.10.11
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Intrastat 2011 12.01.11
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Land & buildings - Changes to Sch 10 VATA 1994 04.02.11
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Low value consignment relief 09.11.11
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Lucozade Sport - A standard rated beverage 18.11.11
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March 2011 VAT returns to be rendered & paid by 28 April 2011 15.04.11
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Mattresses supplied to handicapped persons 10.11.11
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Membership VAT exemption 18.11.11
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Modern Customs Code implementation 29.11.11
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Modern Customs Code implementation update 07.11.11
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Modernised Customs Code delayed again 19.04.11
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No input VAT recovery for bid vehicle 21.07.11
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No supply for VAT purposes when access to service is denied 11.11.11
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No supply to vendor when purchasing distressed debt 11.11.11
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Onward Supply Relief 09.11.11
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Partial exemption for insurers 12.05.11
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Payment services excluded from debt collection services exemption 20.01.11
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Penalties to be introduced for filing paper VAT returns 05.04.11
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Per item rounding of duty rejected 05.04.11
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Phasing of zero rate construction project 15.03.11
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Phone cards 10.11.11
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Place of business v place of residence 17.10.11
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Place of supply of exhibition stands 11.11.11
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Press release - HMRC draws a line in the sand on excise fraud - 15.04.11
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Right to deduction in cross-border leasing 12.01.11
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Roller blinds are not building materials 04.02.11
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Rules of Origin 2012 20 01 01
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SWIFT messaging services liable to VAT 16.08.11
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Salary sacrifice and VAT 16.08.11
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Significant amendment to Customs penalty regime 11.11.11
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Significant changes to input VAT legislation wef 1.1.11
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Single v multiple supply 04.02.11
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Skateboard parks and zero rating 12.05.11
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Sport or advertising 12.01.11
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Supplies of water separate from rent 26.07.11
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Supply of qualified dental staff 31.05.11
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Tariff Classification IT Products 03.02.11
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Tariff Classification LCD Monitors 03.02.11
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Time limits not applicable to HMRC set-off powers 16.03.11
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Transfer of a going concern 31.05.11
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Transfer of a part interest in a patent application can be a supply for VAT purposes 11.11.11
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Underwriting services are exempt transactions in shares 18.03.11
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VAT efficient structure - single v. multiple supply & abuse of rights 20.01.11
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VAT exempt self-storage 10.11.11
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VAT exempt self-storage 12.05.11
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VAT liability of insolvency practitioners services 26.07.11
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VAT overpaid through following HMRC guidance 11.11.11
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VAT recovery on entertaining foreign customers 16.03.11
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VAT to be charged on more Royal Mail postal services 03.06.11
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Valuation - Cash back 12.01.11
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WCO Classification Decisions 12.01.11
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When a trader ought to know that MTIC fraud present 02.06.10 Corrected 14.07.11
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World Customs Forum communique issued 29.11.11
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World Customs Organisation Conference Update 24.11.11
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World Customs Organisation Conference Update 25.11.11
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World Customs Organisation Conference Update 26.11.11
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World Customs Organisation Conference presentations available 2011 06 12 01
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ZR denied to FE college where building used partly for business purposes 15.03.11
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Zero rated construction services 30.08.11
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Zero rate plant and equipment incorporated in a medical building 12.05.11
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Zero rating of a new build dwelling 21.07.11
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Zero rating of barn conversion 09.11.11
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Zero rating of supplies to NATO forces 16.03.11