Recently released Revenue & Customs Briefs – March 2014

Recently released Revenue & Customs Briefs - March 2014 The following Revenue & Customs Briefs have been released in the past few weeks by HMRC. These include: Definition of word student for VAT liability of construction VAT on buildings that are dwellings and used for a relevant residential purpose Tour Operators Margin Scheme … [Read more...]

Where’s the place of supply of land related services? Part 2

This article continues on from my recent post Where’s the place of supply of land related services? Part 1. In this article I’m going to look at the three areas affected by HMRC’s change of policy: Exhibition Stands Storage of goods Airport lounges Exhibition Stands Where the supply is simply that of the space for an exhibition stand … [Read more...]

Where’s the place of supply of services related to land? – Part 1

Where’s the place of supply for services related to land? HMRC has published Revenue & Customs Brief 22/12 setting out guidance on how to determine the correct place of supply for services connected with land. The new guidance signifies a change of policy by HMRC after discussions with the European Commission. The change has been brought about … [Read more...]

Option to Tax – changes to legislation

HMRC have published guidance on changes to the rules applying to the option to tax. The new rules come into effect on 1 June 2008 - subject to the legislation being accepted by Parliament. The legislation, a Statutory Instrument, was laid before Parliament yesterday, Tuesday April 22, 2008. The guidance was contained in a Revenue & Customs Brief, … [Read more...]

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