Revenue and Customs Brief 40/13 This brief publicises the withdrawal of notice 915 (Assessments and time limits: Statement of Practice) and notice 208 (Excise Assessments). Both notices were withdrawn on 22 November 2013. Revenue and Customs Brief 38/13 This Brief confirms changes to the Arrivals Exemption and Delivery Terms thresholds that apply from 1 January 2104. Revenue & Customs Brief 37/13 This Brief provides guidance on the application of the flagging rules for tonnage tax in 2014. Revenue & Customs Brief 36/13 This Brief confirms the continuation of VAT reverse charge for mobile phones, computer chips and emissions allowances |