Business and Other Briefings
HMRC: Revenue & Customs Brief 28/11
VAT: Changes to the treatment of certain supplies made by employers under salary sacrifice arrangements following the CJEU Judgment in Case C-40/09.
HMRC: Revenue & Customs Brief 30/11
This brief explains HMRC's position following the First-Tier Tribunal decision in the case of The Bridport and West Dorset Golf Club case (TC/2009/122260). The appeal concerned the VAT liability of green fees charged by the golf club to non-members.
HMRC: Revenue & Customs Brief 26/11
This brief explains the impact for taxes and tax credits of payments under the Equitable Life Payment Scheme (ELPS).