Alternative dispute resolution scheme

HMRC extends its alternative dispute resolution service trial nationwide.

HMRC toolkits

The Expenses and Benefits from Employment Toolkit and the National Insurance Contributions and Statutory Payments Toolkit have been updated and can be used for 2011/12 tax returns. Access the HMRC toolkits via the link on this page.

Small Business Tax Dispute Service

HMRC have announced an extension to its Alternative Dispute Resolution (ADR) Scheme, following a successful initial trial period. The essence of the scheme is to offer an is for an "independent HMRC facilitator" to offer a mediation-based approach to resolving a tax disputes which arise during the course of a compliance check, before an assessment or appealable decision is issued. Its aim is to reach a quick and fair conclusion the dispute and to avoid the need for either party to take the case to Tax Tribunal.

HMRC Agent Account Managers

If HMRC's normal communication channels have left you frustrated and still needing an answer, the Agent Account Manager service may help.

VAT Round-up

A round-up of recent VAT changes.

New HMRC taskforces target tax evaders

HMRC to launch 30 new taskforces to crack down on tax dodgers in 2012/13.

HMRC's Litigation and Settlement Strategy (LSS)

Details of HMRC's litigation and settlement strategy (LSS), which is their internal guidance to staff on dealing with tax disputes.

The Upper and First-Tier Tribunals – What is a Reasonable excuse?

The First-Tier Tribunal has made a number of decisions lately which have shown an appreciation of the reality of business life. In Enersys Holdings UK Ltd it was concluded that a Tribunal does have power to strike down a penalty if it is “not merely harsh but plainly unfair” In the face of increased penalties from HMRC, the Tribunals have brought a welcome balance of reason. This page examines some successful and unsuccessful appeal cases.

Updated VAT Notice 701/10 - Zero-rating of books etc.

The notice is effective now and replaces the earlier notice from October 2010. It seeks to provide guidance on how HMRC interprets The Value Added Tax Act 1994, section 30 and Schedule 8 Group 3 which sets out where zero-rating may apply.

Updated VAT Notice 700/50 - Default surcharge

HMRC updates VAT notice 700/50 on default surcharge.

VAT rate increases across Europe

A round-up of VAT rate changes in Europe.

Intrastat Returns - Revised Due Date

The revised due date for submission of Intrastat returns is planned to apply from 1 April 2012.

VAT notices

There have been a number of changes to existing VAT Notices.

Intrastat - revised due date

The due date for submission of intrastat declarations is being brought forward.

HMRC Clearances and Approvals

Details of business and non-business clearance procedures.

Postal and postbus services

HM Revenue & Customs has issued guidance following the implementation of the Postal Services Act 2011 within the VAT legislation.

Services provided by insolvency practitioners

HMRC's Revenue & Customs Brief 35/11 provides further clarification on the insolvency profession.

Salary sacrifice

HM Revenue and Customs (HMRC) has issued a further brief on salary sacrifice arrangements.

Modernising Customs and Excise law

Your chance to comment on changes to the laws which govern customs and excise.

Tribunal decision provides some clarity on AMLD

Following the first-tier tribunal decision in Dransfield Novelty Company Ltd and other (Appeal number MAN/08/0811) HM Revenue & Customs (HMRC) has issued guidance.

VAT and the supply of temporary staff

Following the first-tier tribunal decision in Reed Employment Ltd (FTT LON/2004/0130), HM Revenue & Customs (HMRC) has issued guidance.

VAT update - July 2011

VAT and indirect taxes update July 2011.

VAT and indirect taxes update (June)

An update on VAT and indirect taxes including a campaign aimed at VAT rule-breakers.

VAT update June 2011

VAT and indirect taxes update - June 2011

HMRC's latest targeted campaigns

HMRC has pre-announced its next series of campaigns for 2011/12.

VAT update May 2011

VAT and indirect taxes update - May 2011

Reasonable excuse summary

Reasonable excuse: argue your case

VAT and indirect taxes update (May)

An update on VAT and indirect taxes including intra-EU supplies, car VAT crime crackdown, fuel rates, machine game duty implementation, low value consignment relief, extra statutory concession, VAT margin schemes and VAT zero rating.

VAT on solicitors' disbursements

The Law Society has issued a practice note for its solicitors on VAT on disbursements.

VAT registration clampdown

HMRC has announced that its latest campaign will target individuals and businesses who have income above the VAT threshold but who have not registered for VAT. This campaign will start in June/July 2011.

Penalties - VAT

HMRC Brief 15/11 highlights a change in HMRC's view on the charging of penalties as a result of timing inaccuracies.

Overpayments - excise duty

Revenue and customs brief 12/11 sets out the changes to time limits for excise duty assessments and overpayment claims.

European Union minimum VAT rate

The European Union (EU) will maintain the minimum standard VAT rate allowable by member states at 15%.

VAT update March 2011

A comprehensive update on VAT and indirect taxes.

VAT notice 700/41 update

HM Revenue & Customs (HMRC) have updated and amended VAT Notice 700/41 'late registration penalty'.

VAT update January 2011

HM Revenue & Customs (HMRC) has updated a number of VAT Notices, effective January 2011.

VAT update February2011

HM Revenue & Customs (HMRC) has updated a number of VAT Notices and issued a number of Revenue & Customs Business Briefs, effective February 2011.

VAT - electronic cross border refund scheme

Deadline for submitting EU cross border VAT refunds extended.

Business payment support service

Business Payment Support Service (BPSS) update.

Guidance from HMRC on record-keeping

HMRC has issued guidance on record-keeping in light of the requirements under Finance Act 2008, Schedule 37.

Changes to time limits for tax claims and assessment

As part of HMRC's new compliance regime, the time limits for making tax claims (eg error or mistake claims) and raising assessments have been aligned IT, CGT, CT, VAT, PAYE and NIC.

CRC v AXA UK Plc [2010] STC 2825 (C-175/09)

This European Court of Justice (ECJ) decision has prompted HM Revenue & Customs (HMRC) to release Revenue & Customs Brief 54/10.

The new compliance regime

Penalties, record-keeping, compliance checks and HMRC Powers taxpayer safeguards

Valuation of imported goods

Valuation of imported goods: customs valuation declarations and general valuation statements.

Tax: why it pays to be organised

A new system of penalties for errors and omissions on tax returns has been introduced by HM Revenue & Customs (HMRC). Although the penalties themselves won’t be levied until after 1 April 2009, you need to act now to help your clients get organised and avoid a potential penalty.

VAT appeal updates

Details of appeal cases won or lost for tax advisers and other interested parties.

British Airways v C & E Commissioners

This case tests the principles of compound (single) or composite (multiple/mixed) supplies.

British Sky Broadcasting Ltd v C & E Commissioners

This case tests the principles of compound (single) or composite (multiple/mixed) supplies.

BLP Group Plc v C & E Commissioners

This decision tests partial exemption attribution.

C & E Commissioners v Kuwait Petroleum (GB) Ltd

This decision tests that link between consideration and supply.

Elida Gibbs Ltd v C & E Commissioners

This decision tests the value of a consideration.

CM Upton (t/a Fagomatic) v C & E Commissioners

This case tests the input tax restriction on the purchase of a motor vehicle.

C & E Commissioners v Redrow Group Plc

This case tests the right to input tax recovery.

C & E Commissioners v Dearwood Ltd

This case establishes the test of carry on a trade for Transfer of a Going Concern (TOGC) purposes.

C & E Commissioners v Kingfisher Plc

This case tests the principles within the Group VAT registration.

C & E Commissioners v Mirror Group Plc

This decision tests the exempt activities on land transactions.

C & E Commissioners v Elm Milk Ltd

This case tests the input tax restriction on the purchase of a motor vehicle.

C & E Commissioners v Lord Fisher

This decision tests whether a business is taking place.