Archive 2011

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