Business and Other Briefings
HMRC: Over 20,000 businesses have delayed paying more than £350m of tax after contacting HMRC's Business Payment Support Service (BPSS) in the last six weeks. The new service, announced at the Pre Budget Report (PBR), gives businesses the opportunity to pay all their HMRC taxes, including PAYE, National insurance Contributions and VAT through payment timetables which they can afford.
PADA: The Personal Accounts Delivery Authority (PADA) has announced the launch of its procurement process for the personal accounts Scheme Administration services.
As a public body, PADA is procuring services for the personal accounts scheme through the public sector procurement processes. This means services are bought through fair & open competition in accordance with European Union procurement directives. PADA expects to make an announcement on the award in the summer of 2010.
BERR: Business Secretary, Lord Mandelson, has unveiled a package of measures designed to address the cash flow, credit and investment needs of small & medium businesses. The support package consists of loan guarantees and a new Enterprise Fund aimed at helping companies struggling to access finance for working capital and investment – See ‘In the News’ for more information.
Advance Thin Capitalisation Agreements - Frequently Asked Questions
This brief supplements Revenue & Customs Brief 50/08 on the Energy Products Directive - Expiry of the derogations allowing a reduced rate or exempt fuel for private pleasure-flying, and provides further information on the procedures for users.
This brief supplements Revenue and Customs Brief 50/08 on the Energy Products Directive: Expiry of the derogations allowing a reduced rate or exempt fuel for private pleasure-flying and provides further information on the procedures for users.
A brief inviting comments on draft guidance in respect of the Finance Act 2008 changes to the Capital Allowances Act 2001. It also draws attention to HMRC's view on slurry storage facilities and the meaning of 'dwelling house'.
This Revenue & Customs Brief announces a change in the valuation rate of interest applied to Discounted Gift Schemes.
This brief announces that the rules in tonnage tax on where ships are registered ('flagging rules') will be applied at a company or group level in fiscal year 2009.
This Brief announces decisions of the VAT Tribunal in the cases of Rank plc, in respect of the supply of Mechanised Cash Bingo (MCB) and gaming machine takings.
This brief sets out HMRC's revised guidance following the announcement at the Pre Budget Report that HMRC has changed its view on whether or not a plant is not a substance for the purposes of land remediation relief.
This Brief announces changes to the Intrastat Exemption and Delivery Terms thresholds from 1 January 2009 and changes that are expected to take place from 1 January 2010.
This brief clarifies that redeemers in the Nectar scheme must treat supplies referred to in Revenue & Customs Brief 46/08 with effect from 17 September 2008.
This Brief outlines HMRC’s view of what it means to be 'associated companies' for the purposes of the exception to the degrouping charge, following the Court of Appeal decision in Johnston Publishing.
This brief is for landfill site operators and is our response to the judgment of the Court of Appeal in Commissioners for Her Majesty’s Revenue and Customs -v- Waste Recycling Group Limited.
