Recently published Revenue & Customs Briefs – December 2013

Revenue & Customs Briefs VAT: withdrawal of partial exemption concession in relation to Road Fuel Scale Charges (RFSCs) - reminder of withdrawal and need to consider action HMRC has published Revenue & Customs Brief 33/13: VAT: withdrawal of partial exemption concession in relation to Road Fuel Scale Charges (RFSCs) - reminder of … [Read more...]

Updated VAT Notice 735 on reverse charge on specified goods and services

Updated VAT Notice 735 on reverse charge on specified goods and services HMRC has published an updated version of Notice 735 dated February 2013 to replace the June 2008 edition. This notice has been rewritten as it now covers a wider range of supplies to which the Reverse Charge applies. It now includes details of how it applies to emissions … [Read more...]

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