De Voil Indirect Tax Service

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Commentary

SOURCE CURRENCY
Issue 295, September 2020

UPDATE INFORMATION

Binders 1 and 2
  • Details of post-Brexit implementation period plans for consignments of £135 or less and online marketplaces (V1.3)

  • Details of the Government's policy paper dated August 2020 on the Northern Ireland Protocol (V1.308)

  • Details of updates to Notice 700/56/20 (Insolvency) (V2.1, V3.5, V5.1, V5.2)

  • Details of Ingenious Construction (application for interim relief and judicial review in relation to HMRC's decision to terminate a VAT registration) (V2.152)

  • Division V2.2 has been revised and updated

  • Details of the Tribunal decision in Smart Organiser (person to whom supplies made) (V3.128)

  • Extension to relief for import VAT on medical supplies etc associated with COVID-19 (coronavirus) (V3.341, V3.347)

  • Reference to updates to Notice 727 (Retail Schemes) (V3.565)

  • Details of Revenue and Customs Brief 11/20 (variations of leases) (V4.112A)

  • Reference to correspondence between HMRC and Charity Tax Group on zero-rating of online advertising services (V4.266A)

  • Details of new HMRC manual pages on e-publications (V4.273, V4.273C)

  • Details of CJEU decision in Bakati Plus Kereskedelmi és Szolgáltató Kft (meaning of 'personal luggage' in relation to commercial exports of goods) (V4.303)

  • Details of the proposed changes to the VAT refund system for Government departments (V5.161)


  • Binder 3
    The following VAT Notices have been included in Part V8:
  • Notice 700/56/20 'Insolvency' (August 2020)


  • Binder 5
    The following Revenue & Customs Briefs have been included in Division V16.3:
  • RCB/12/20 VAT early termination fees and compensation payments


  • Binder 6
  • Division V20.1 'Landfill tax' has been revised and updated

  • Division V21.1 'Climate change levy' has been revised and updated

  • Division V22.1 'Aggregates levy' has been revised and updated
  • Contributors

    David Milne , MA (Oxon), QC, FCA Editorial board member
    David Rudling , ATII, AIIT, Technical Writer Contributor
    Greg Sinfield , MA Cantab Editorial board member
    Jude Buckley , AIIT Contributor
    Michael Conlon , QC, CTA, FIIT Editorial board member
    Penny Hamilton , LLB FIIT Editorial board member
     Philip Brigstock Consultant editor
     Ruth Corkin Contributor