HMRC Business Brief 12/05 | AccountingWEB

HMRC Business Brief 12/05

The latest Business Brief issued by HM Revenue and Customs contains information on:

  • Motor and heating fuels: Revised Public Notice 179

  • International Trade: Imposition of additional ad-valorem duty on certain products originating in the USA

  • VAT: Aligning VAT accounting periods

  • VAT: Clarification of the VAT position of share issues following the European Court of Justice decision in Kretztechnik

  • VAT: Landlord inducements to tenants entering leases

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