Business and Other Briefings

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Revenue & Customs Brief 05/14
The purpose of this Brief is to explain how UK tour operators and other businesses supplying travel services will be affected by these ECJ decisions.

Revenue & Customs Brief 04/14
This Brief announces the issue of VAT information Sheet 02/14 which updates and supersedes the relevant sections of Public Notice 708 and VAT Guidance VCONST.

Revenue & Customs Brief 03/14
This brief has been produced in order to clarify the definition of the term 'student', which is significant when considering the VAT liability of construction works to buildings which are 'used for a relevant residential purpose'.

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