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2002

HM Revenue & Customs - England

Revenue & Customs Brief 15/12 - issued 18 May 2012. This brief is for landfill site operators and their advisers and provides clarification on the Landfill Tax treatment of material used on a landfill site and the classification of waste.

IFRS - Internationalt

IASB concludes the 2009-2011 Annual Improvements cycle

XBRL International - Internationalt

XBRL US Publishes 2012 Corporate Actions Taxonomy Release for Public Review - MarketWatch (press release)

VERO Skat - Finland

Finländarna har upptäckt webbens fördelar i uträttandet av skatteärenden.

EFRAG (European Financial Reporting Advisory Group) - Internationalt

The 2011 Annual Review is available!

EFRAG (European Financial Reporting Advisory Group) - Internationalt

EFRAG Update May 2012

IFRS - Internationalt

Papers added to May IFRS Interpretations Committee agenda

XBRL International - Internationalt

ACORD, XBRL Seek Business Data Standards - Information Management

XBRL International - Internationalt

SEC considers simplifying the filing of financial reports - SmartBrief

HM Revenue & Customs - England

Revenue & Customs Brief 14/12 - issued 15 May 2012. This Brief sets out HMRC’s approach to Depositary Receipts following First Tier Tribunal decision in HSBC Holdings & Bank of New York Mellon v HMRC

Skatteetaten - Norge

Agder lagmannsretts dom av 2. desember 2011 - spørsmål om ulovfestet gjennomskjæring ved fisjon av eiendom og salg av aksjer - Skattedirektoratets kommentar. Saken gjaldt spørsmål om anvendelse av regelen om ulovfestet gjennomskjæring ved fisjon av en eiendom i nystiftet selskap og deretter salg av aksjene i eiendomsselskapet.

IFRS - Internationalt

IASB Education session May 2012, papers & webcast registration available

IFRS - Internationalt

Arabic-language IFRS for SMEs training Module 22

XBRL International - Internationalt

Counter Terror Expo US Exhibitor Profiles - MarketWatch (press release)

XBRL International - Internationalt

ACORD, XBRL Explore Interoperability - Insurance Networking News

XBRL International - Internationalt

XBRL FOUNDATION CERTIFICATION NOW AVAILABLE

XBRL International - Internationalt

XBRL FINLAND GRANTED PROVISIONAL JURISDICTION STATUS

XBRL International - Internationalt

SEC considers simplifying financial report filing - SmartBrief

XBRL International - Internationalt

:: 14, May 2012:: PUBLIC CONSULTATION ON ACRA XBRL REVAMP 2012

Skatteverket - Sverige

Beskattning av poker - kontantspel och turneringar

HM Revenue & Customs - England

Revenue & Customs Brief 13/12 - 11 May 2012. This Brief is aimed predominantly at professional tax advisors and lawyers although it may be of interest to others. While the judgment in Banca Antoniana concerned VAT, the judgment, and this Brief applies to all of the taxes previously administered by HM Customs & Excise.

HM Revenue & Customs - England

VAT refunds for travellers departing from the EC (Chinese version). VAT Notice 704/1: Chinese version of this notice. It is intended for overseas visitors and explains the procedures for buying goods tax-free for export from the UK.

IRS - USA

IR-2012-52, May 14, 2012 — The Treasury Department and the IRS will jointly conduct a consultation and listening session on the General Welfare Exclusion to Benefits Provided under Indian Tribal Government Programs.

Skatteetaten - Norge

Treårsfristen i ligningsloven. Treårsfristen i ligningsloven § 9-6 nr. 2 sperret for endring av ligningen. Uriktig ligning skyldtes ligningsmyndighetenes uriktige anvendelse av innvinningskriteriet, ikke faktumsvikt

VERO Skat - Finland

Förnyade deklarationsanvisningar för samfundens skattedeklarationer tas i bruk. Aktiebolag och andra samfund vars räkenskapsperiod gått ut i januari ska lämna in sin skattedeklaration senast 31.5.2012. Den förnyade deklarationsanvisningen har postats till kunden tillsammans med den förhandsifyllda deklarationsblanketten.

IFRS - Internationalt

IFRS Interpretations Committee 2012 appointments

XBRL International - Internationalt

Breaking Exhibitor News from Major Trade Shows and Conferences Available ... - MarketWatch (press release)

XBRL International - Internationalt

ChinaNet Online Holdings, Inc. to Host First Quarter 2012 Financial Results ... - MarketWatch (press release)

XBRL International - Internationalt

SEC Explores Option for 2-in-1 Filing Method - Compliance Week

XBRL International - Internationalt

Investors fret about cutting through the clutter - Hindu Business Line

XBRL International - Internationalt

Acra plans system tweaks to improve filing - Straits Times

XBRL International - Internationalt

:: 11, May 2012:: ACRA ANNOUNCES PROPOSED ENHANCEMENTS TO NATIONAL XBRL FILING SYSTEM

XBRL International - Internationalt

Results of Operations and Financial Condition, Other Events, Financial Stateme - Yahoo! Finance

Skatteetaten - Norge

Netto beregningsgrunnlag for tilleggsskatt – finansielle instrumenter.

IFRS - Internationalt

IFRS Taxonomy Annual Convention 2012 - Presentations Available

XBRL International - Internationalt

Thomson Reuters Launches End-to-End SEC Reporting Solution - The FINANCIAL

XBRL International - Internationalt

Hot Topics Recap: London Olympics/Summer Games - SYS-CON Media (press release)

XBRL International - Internationalt

CTD Holdings, Inc. Announces That Its Form 10-Q for the First Quarter 2012 ... - MarketWatch (press release)

XBRL International - Internationalt

ACRA proposes enhancements to XBRL system - Channel News Asia

XBRL International - Internationalt

Thomson Reuters Launches End-to-End SEC Reporting Solution - Metropolitan Corporate Counsel

XBRL International - Internationalt

Reinventing the Role of the Financial Printer - PR Newswire (press release)

OECD - Internationalt

Fighting unintended double non-taxation

HM Revenue & Customs - England

Revenue & Customs Brief 12/12 - 10 May 2012. This Brief sets out changes to the VAT rules for certain types of face value vouchers as announced today by David Gauke, the Exchequer Secretary, in a Written Ministerial Statement. These changes will be included within the current Finance Bill and will have retrospective effect to 10 May 2012.

Skatteetaten - Norge

Bruk av tilleggsskatt ved uriktig opplysninger i selvangivelsen om gevinster/tap ved realisasjon av aksjer. Skattedirektoratet har fått spørsmål om bruk av tilleggsskatt der skattyter har gitt uriktige opplysninger om gevinster ved realisasjon av aksjer i selvangivelsen.

VERO Skat - Finland

Obefogade uppmaningsbrev till enskilda företagare!.

VERO Skat - Finland

Begär du alltid kvitto på dina inköp? Säg din åsikt med tanke på lagberedningen.

International Tax Dialogue - Internationalt

Canada - Acquiring Information from Taxpayers, Registrants and Third Parties

International Tax Dialogue - Internationalt

Canada - GI-097 Harmonized Sales Tax: Assignment of Purchase and Sale Agreements for Grandparented Housing in Ontario and British Columbia

International Tax Dialogue - Internationalt

Canada - GI-098 Harmonized Sales Tax: Resales of New Housing in Ontario and British Columbia

International Tax Dialogue - Internationalt

Canada - GI-099 Builders and Electronic Filing Requirements

International Tax Dialogue - Internationalt

Canada - GI-100 Harmonized Sales Tax: Builders and Recaptured Input Tax Credits

International Tax Dialogue - Internationalt

Canada - GI-101 Harmonized Sales Tax: Information for Non-registrant Builders of Housing in Ontario, British Columbia and Nova Scotia

International Tax Dialogue - Internationalt

Canada - GI-105 How to Determine the Percentage of Completion for Purposes of the Provincial Transitional New Housing Rebates and the Transitional Tax Adjustment in Ontario and British Columbia

International Tax Dialogue - Internationalt

Canada - GI-106 Ontario First Nations Point-of-Sale Relief - Reporting Requirements for GST/HST Registrant Suppliers

International Tax Dialogue - Internationalt

Canada - GI-107 Grains, Seeds, Hay, Silage and Other Fodder and Plant Crops

International Tax Dialogue - Internationalt

Canada - GI-108 Applying the 2010 Nova Scotia HST Rate Increase - Personal Property

International Tax Dialogue - Internationalt

Canada - GI-109 Applying the 2010 Nova Scotia HST Rate Increase - Services

International Tax Dialogue - Internationalt

Canada - GI-110 Applying the 2010 Nova Scotia HST Rate Increase - Admissions and Memberships

International Tax Dialogue - Internationalt

Canada - GI-111 Applying the 2010 Nova Scotia HST Rate Increase - Transportation Services and Passes

International Tax Dialogue - Internationalt

Canada - Making and Managing Advance Deposits

International Tax Dialogue - Internationalt

Canada - Provincial income allocation newsletters

EFRAG (European Financial Reporting Advisory Group) - Internationalt

EFRAG reports on input received in European Outreach event held on 16 April in London on the discussion papers 'Business Combinations Under Common Control' and 'Improving Financial Reporting of Income Tax'

IFRS - Internationalt

Summary of the April 2012 Trustees’ meeting, London

XBRL International - Internationalt

Thomson Reuters debuts SEC reporting system - Banking Business Review

XBRL International - Internationalt

Thomson Reuters Launches End-to-End SEC Reporting Solution - WebWire

XBRL International - Internationalt

Reinventing the Role of the Financial Printer - Yahoo Finance

XBRL International - Internationalt

Thomson Reuters Launches End-to-End SEC Reporting Solution - Compliance Week

Skatteetaten - Norge

Om deltagelse i kreftscreening-program er skattepliktig naturalytelse

Skatteetaten - Norge

Om et nederlandsk datterselskap var "reelt etablert"

Skatteetaten - Norge

Aksjesalg og etterfølgende fisjon - ulovfestet gjennomskjæring

Skatteetaten - Norge

Fisjon av deler av et NUF til et AS

Skatteetaten - Norge

Fusjon av aksjefond

Skatteetaten - Norge

Incentivordning i arbeidsforhold

Skatteetaten - Norge

Om en eiendom er fritidseiendom som kan fritas for gevinstbeskatning

International Tax Dialogue - Internationalt

IMF - 'Fiscal Devaluation' and Fiscal Consolidation: The VAT in Troubled Times

International Tax Dialogue - Internationalt

CIAT - Economic Globalization and Tax Evasion (Thesis, No3, May 2012 )

International Tax Dialogue - Internationalt

Canada - GI-066 How a Charity Calculates the Net Tax to be Reported on its GST/HST Return

International Tax Dialogue - Internationalt

Canada - GI-067 Basic GST/HST Guidelines for Charities

International Tax Dialogue - Internationalt

Canada - GI-068 Basic GST/HST Guidelines for Public Institutions

International Tax Dialogue - Internationalt

Canada - GI-069 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Direct Sellers and Independent Sales Contractors

International Tax Dialogue - Internationalt

Canada - GI-070 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Goods

International Tax Dialogue - Internationalt

Canada - GI-071 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Tour Packages

International Tax Dialogue - Internationalt

Canada - GI-072 HST and First Nations in Ontario and British Columbia

International Tax Dialogue - Internationalt

Canada - GI-073 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Payment of the GST/HST by Ontario and B.C. Government Entities

International Tax Dialogue - Internationalt

Canada - GI-074 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Prepaid Funeral and Cemetery Arrangements and Interment Rights

International Tax Dialogue - Internationalt

Canada - GI-075 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Returns and Exchanges

International Tax Dialogue - Internationalt

Canada - GI-076 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Continuous Supplies and Budget Payment Arrangements

International Tax Dialogue - Internationalt

Canada - GI-077 Harmonized Sales Tax: Purchasers of New Housing in Ontario

International Tax Dialogue - Internationalt

Canada - GI-079 Harmonized Sales Tax: Ontario New Housing Rebate

International Tax Dialogue - Internationalt

Canada - GI-082 Harmonized Sales Tax: Information on Owner-built Homes, Mobile Homes and Floating Homes in Ontario

International Tax Dialogue - Internationalt

Canada - GI-083 Harmonized Sales Tax: Information for Builders of New Housing in Ontario

International Tax Dialogue - Internationalt

Canada - GI-085 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates in Ontario

International Tax Dialogue - Internationalt

Canada - GI-087 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebate in Nova Scotia

International Tax Dialogue - Internationalt

Canada - GI-088 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates and the Ontario RST Transitional New Housing Rebate

International Tax Dialogue - Internationalt

Canada - GI-090 Harmonized Sales Tax: Builder Disclosure Requirements in Ontario and British Columbia

International Tax Dialogue - Internationalt

Canada - GI-091 Harmonized Sales Tax: Information for Landlords of New Rental Housing

International Tax Dialogue - Internationalt

Canada - GI-092 Harmonized Sales Tax: Leases of Real Property in Ontario and British Columbia

International Tax Dialogue - Internationalt

Canada - GI-093 Harmonized Sales Tax: Ontario New Residential Rental Property Rebate

International Tax Dialogue - Internationalt

Canada - GI-095 Harmonized Sales Tax: Information on the Transitional Tax Adjustment for Builders of Housing in Ontario and British Columbia

IFRS - Internationalt

IFRS Interpretations Committee meeting May 2012, papers & webcast registration available

IFRS - Internationalt

Spanish translations of IFRS for SMEs Q&As

XBRL International - Internationalt

Thomson Reuters Launches End-to-End SEC Reporting Solution - WebWire (press release)

XBRL International - Internationalt

THOMSON REUTERS CORP: Thomson Reuters Launches End-to-End SEC Reporting Solution - 4-traders

XBRL International - Internationalt

Reinventing the Role of the Financial Printer - MarketWatch (press release)

XBRL International - Internationalt

Thomson Reuters Launches End-to-End SEC Reporting Solution - AFX News

XBRL International - Internationalt

Issuer Direct Reports First Quarter 2012 Operating Results - PR-USA.net

Skatteetaten - Norge

Merverdiavgiftskompensasjonsordningen for kommuner – kontroll av kompensasjonsoppgaver – Finansdepartementets brev til Den norske revisorforeningen 8. mars 2012. Brevet redegjør for departementets syn på innholdet i revisorers oppgave med å kontrollere og attestere grunnlaget for kompensasjon.

VERO Skat - Finland

Skattedeklarationens sista inlämningsdag 8.5. Inlämningstiden har förlängts. Skattedeklarationens sista inlämningsdag 8.5. Inlämningstidenhar förlängts. Läs mera…

VERO Skat - Finland

Skattenumret tas i bruk 1.9.2012. Alla som arbetar på en byggarbetsplats ska från och med 1.9.2012 på arbetsplatsen ha ett synlig t personkort, i vilket också skattenumret har antecknats.

IFRS - Internationalt

Trustees publish proposed enhancements to IFRS Foundation Due Process Handbook

Skatteverket - Sverige

Värdering av optioner, terminer och andra derivatinstrument på ett investeringssparkonto

VERO Skat - Finland

Det är den tiden på året igen; kom ihåg skattedeklarationen!.

EFRAG (European Financial Reporting Advisory Group) - Internationalt

EFRAG TEG Meeting 9, 10 and 11 May 2012

XBRL International - Internationalt

Interop Las Vegas 2012 News and Multimedia from Business Wire Clients ... - MarketWatch (press release)

XBRL International - Internationalt

CTIA WIRELESS 2012 News and Multimedia from Business Wire Clients Available ... - MarketWatch (press release)

XBRL International - Internationalt

Breaking Exhibitor News From Major Trade Shows and Conferences Available ... - MarketWatch (press release)

XBRL International - Internationalt

TaurusQuest Adopts Virtual Desktop Infrastructure Solution to Secure ... - Sacramento Bee

XBRL International - Internationalt

TaurusQuest Adopts Virtual Desktop Infrastructure Solution to Secure ... - PR Newswire (press release)

HM Revenue & Customs - England

Aggregates Levy. A general guide to aggregates levy.

HM Revenue & Customs - England

Industrial and Agricultural Processes Relief. If you think you may be eligible for end use relief from the levy, this guide gives further details of those end uses.

HM Revenue & Customs - England

Air Passenger Duty. Provides information and guidance on Air Passenger Duty for aircraft operators, their representatives and others involved with air passenger transport.

HM Revenue & Customs - England

Special Accounting Schemes for Air Passenger Duty (APD). Provides information and guidance on special accounting schemes for Air Passenger Duty for aircraft operators and their representatives.

HM Revenue & Customs - England

Notice 1 Travelling to the UK. Guidance about what goods travellers can bring into the UK.

HM Revenue & Customs - England

Spirits production in the United Kingdom. This notice explains to anyone intending to manufacture spirits what they have to do to comply with all HM Revenue & Customs requirements.

HM Revenue & Customs - England

Spirits rectifiers and compounders and spirits drawback. The Notice explains to anyone intending to be a rectifier or compounder or claim drawback of spirits duty what they have to do to comply with the law.

HM Revenue & Customs - England

Alcoholic Ingredients Relief. If you produce or manufacture articles for wholesale supply using duty-paid alcohols, you should read the contents of this notice, as you may be eligible to claim relief from duty.

HM Revenue & Customs - England

Duty free spirits: use in manufacture or for medical or scientific purposes. This notice provides information relating to receiving duty free spirits for use in manufacture or for medical or scientific purposes. How to apply for duty free spirits and how to meet our conditions.

HM Revenue & Customs - England

Duty Free Warehouse Warning. Notice that must be displayed at every entrance and exit of an excise premises, warning against improper removal of duty-suspended goods.

HM Revenue & Customs - England

Spirits in imported goods: Remission of excise duty. Covers the procedures and conditions governing the relief from Excise Duty.

HM Revenue & Customs - England

Duty free ships' stores. Gives information on the authorisation, supply, and carriage of duty-free stores by commercial vessels. Update 1 (Nov 2003), Update 2 (Apr 2004) and Update 3 (Jan 2007) are included at the end of this notice.

HM Revenue & Customs - England

Cider production. This notice explains the effects of the law and regulations covering the production, storage and accounting for duty on cider and perry.

HM Revenue & Customs - England

Wine production. This notice explains the effects of the law and regulations covering the production, storage and accounting for duty on wine and made-wine.

HM Revenue & Customs - England

Cask ullaging tables. This notice contains tables to help calculate the quantity of liquid (the ullage) in a cask.

HM Revenue & Customs - England

Excise goods: authorisation of warehousekeepers and approval of premises. This notice explains the UK requirements for the warehousing of excise goods held in duty suspension within the UK. The purpose of this January 2011 update is to provide information for the approval of registered consignors (see section 6) and make minor amendments to section 3.3.1 with reference to EMCS access.

HM Revenue & Customs - England

Excise Goods: receipt into and removal from an excise warehouse of excise goods. This notice explains the UK requirements for the holding and movement of excise goods in duty suspension within the UK and the EU.

HM Revenue & Customs - England

Excise goods: holding and movement (export shops). Gives advice to anyone with an export shop on the general conditions and procedures that must be adhered to.

HM Revenue & Customs - England

Excise goods: Aircraft store floors. Gives information on the general conditions and requirements for aircraft store floors, and the procedures that must be followed.

HM Revenue & Customs - England

Duty Free Aircraft Stores. Sets out the conditions and procedures for the authorisation, supply and carriage of duty-free stores on aircraft. Update 1 (Apr 2004) and Update 2 (Jan 2007) are included at the end of this notice.

HM Revenue & Customs - England

Registered consignees. Please read this Notice for information on the new Registered Consignee scheme, which replaces the Registered Excise Dealer and Shipper (REDS) scheme on 1 April 2010.

HM Revenue & Customs - England

Occasional Importers - EU trade in excise goods. This notice has been cancelled and replaced by Notice 204A Temporary Registered Consignees (March 2010).

HM Revenue & Customs - England

Occasional Importers - EU trade in excise goods - Annex 1. Annex 1 Overview of Occasional Importers scheme.

HM Revenue & Customs - England

Temporary Registered Consignees. Please read this Notice for information on the new Temporary Registered Consignee (TRC) scheme, which replaced the Occasional Importer scheme on 1 April 2010.

HM Revenue & Customs - England

Revenue Traders' Records. This notice explains what records you need to keep if you are a revenue trader. Update 1 (Aug 2004) is included at the end of this notice.

HM Revenue & Customs - England

Excise Duty: drawback. Gives information and guidance on Excise Duty drawback claims made in accordance with the Excise Goods (Drawback) Regulations 1995.

HM Revenue & Customs - England

Beer duty. If you are a commercial brewer, packager of beer and importer/exporter of beer, you should read the contents of this notice for details of all C&E requirements.

HM Revenue & Customs - England

Use of methylated spirits in the United Kingdom. This notice has been cancelled and replaced by Notice 473 (July 2005).

HM Revenue & Customs - England

Commercial Importers and Tax Representatives: EU trade in duty-paid excise goods. Please read this Notice for information on the new schemes for importing commercial excise goods into the UK which are purchased duty paid in another EU Member State

HM Revenue & Customs - England

Production, distribution and use of denatured alcohol. If you produce, distribute or use denatured alcohol, you need to be aware of the contents of this notice.

HM Revenue & Customs - England

Excise assessments. Tells you when and in what circumstances we will issue excise assessments.

HM Revenue & Customs - England

Statutory interest and repayment of overpaid excise duty. Find out about reclaiming overpaid excise duty and claiming statutory interest. Update 1 (November 2002) is included at the end of this notice.

HM Revenue & Customs - England

A general guide to Climate Change Levy. To provide registered traders with information on what climate change levy is and how it affect their businesses.

HM Revenue & Customs - England

Registering for Climate Change Levy. This notice provides advice and guidance on registering for climate change levy including taxable supplies, excluded and exempt supplies, who should register, group registration, divisional registration, directed utility status, tax representatives.

HM Revenue & Customs - England

Combined heat and power schemes. Provides information on the treatment for CCL purposes of CHP schemes assessed under the CHPQA programme.

HM Revenue & Customs - England

Reliefs and special treatments for taxable commodities. This notice provides information in respect of supplies of taxable commodities to which the full rate of levy does not apply, and the certification procedures that must be followed in respect of them.

HM Revenue & Customs - England

Electricity from renewable sources. This notice provides guidance to generators and suppliers of renewable source electricity and the prescribed conditions governing exemption.

HM Revenue & Customs - England

Penalties and interest. Provides information to suppliers of taxable commodities and relief recipients on penalties, interest and their rates.

HM Revenue & Customs - England

An introduction to Climate Change Levy. This notice provides basic information on the climate change levy.

HM Revenue & Customs - England

UK Duty Stamps Scheme. This Notice explains the requirements and registration process for the UK Duty Stamps Scheme.

HM Revenue & Customs - England

UK Duty Stamps Scheme - Annex 1. Am I eligible for registration? Flowchart.

HM Revenue & Customs - England

Notice of requirement to give security for Environmental Taxes. Explanation of requirement to give security.

HM Revenue & Customs - England

Remote gaming duty. This notice gives information to anyone who may be liable to pay the remote gaming duty which comes into effect from 1 September 2007.

HM Revenue & Customs - England

Pool betting duty. This notice is aimed at pool betting promoters and anyone else involved in providing facilities for playing pool betting.

HM Revenue & Customs - England

General betting duty. Bookmakers - a simple guide to general betting duty.

HM Revenue & Customs - England

Gaming duty. Casino operators - what you need to know about gaming duty.

HM Revenue & Customs - England

Amusement Machine Licence Duty. Provides time limits for a failed Amusement Machine Licence Duty instalment payment; receipt of early licence applications; and reference to Information Note 1/08 - changes to licensing arrangements.

HM Revenue & Customs - England

Bingo Duty. This notice is aimed at bingo promoters and anyone else involved in providing facilities for the playing of bingo.

HM Revenue & Customs - England

Lottery Duty. This notice explains who has to account for Lottery Duty, whether your lottery is liable to duty, how you register, including the conditions you must comply with, what records and accounts you must keep and how to calculate the duty and make returns and payments.

HM Revenue & Customs - England

Registered mobile operators. A new Notice 202 reflecting the Regulatory change when selling excise goods for take away on journeys between Member States.

HM Revenue & Customs - England

Insurance Premium Tax. Registering for IPT and a general guide to the tax.

HM Revenue & Customs - England

A general guide to Landfill Tax. This notice provides a general guide to landfill tax. This is a tax on the disposal of waste to landfill. As such, it encourages efforts to minimise the amount of waste produced and the use of non-landfill waste management options, which might include recycling, composting and recovery.

HM Revenue & Customs - England

Reclamation of contaminated land. This notice explains the circumstances under which waste arising from the reclamation of contaminated land is exempt from Landfill Tax.

HM Revenue & Customs - England

Fuel for road vehicles. Suppliers and users of rebated fuels, and owners of 'excepted vehicles' will be interested in the contents of this Notice.

HM Revenue & Customs - England

Excise duty on gas for use as fuel in road vehicles. Find out about gas used to fuel a road vehicle.

HM Revenue & Customs - England

Hydrocarbon Oils: Customs Duty. Explains how customs duty is applied to hydrocarbon oil brought into the Community from non-member states.

HM Revenue & Customs - England

Excise duty: drawback - ships and aircraft stores. This notice is for ship operators and suppliers of oil for use as ship or aircraft stores and operators and pilots of certain aircraft making foreign flights.

HM Revenue & Customs - England

Motor & heating fuels:relief from excise duty: oils used to generate electricity. This notice explains how to obtain relief from excise duty on oil put to certain uses via the Industrial Relief Scheme (Tied Oils Scheme).

HM Revenue & Customs - England

Motor & heating fuels: General information and accounting for Excise Duty & VAT. Sets out the United Kingdom excise duty and VAT responsibilities for a revenue trader importing, warehousing, refining, producing or marking mineral oil.

HM Revenue & Customs - England

Aviation Turbine Fuel (Avtur). It explains the rules governing the supply and use of aviation turbine fuels (Avtur). Other aircraft fuels such as aviation gasoline (avgas) are light hydrocarbon oils, which are not covered by this notice.

HM Revenue & Customs - England

Mineral (Hydrocarbon) Oils: list of premises. A list of the locations of mineral oil producers premises, mineral oil warehouses, central accounting points and remote marking points.

HM Revenue & Customs - England

Biofuels and other fuel substitutes. This notice provides the legal definitions of biofuel products and their Excise Duty rates. It also explains the roles and responsibilities of producers (and in some cases, users) of these products.

HM Revenue & Customs - England

Fuel substitutes. This notice has been cancelled and will be incorporated into Notice 179E.

HM Revenue & Customs - England

Repayment of excise duty on heavy oil used by growers of horticultural produce. You should read this notice if you grow horticultural produce primarily for sale.

HM Revenue & Customs - England

Mineral (Hydrocarbon) Oil put to certain use: Excise Duty Relief. You should read this notice if you are a trader who supplies and/or use's oils for an industrial purpose.

HM Revenue & Customs - England

Rebate of duty on light oil used as furnace fuel. This will be of interest to businesses that obtain light oil for use as furnace fuel.

HM Revenue & Customs - England

Registered dealers in controlled oil. Find out about the scheme which requires anyone intending to sell or deal in controlled oils to be approved to do so, subject to the exclusion criterion.

HM Revenue & Customs - England

Marine voyages - excise duty relief for mineral (hydrocarbon) oil. Explains how to get relief on heavy oil (eg gas, fuel oil) and light oil (eg petrol) used as fuel for the machinery of eligible vessels during a marine voyage.

HM Revenue & Customs - England

Fuel used in private pleasure craft and for private pleasure-flying. Notice providing information and guidance on procedures following changes introduced on 1 November 2008 to the excise treatment of fuel used in private pleasure craft and for private pleasure flying.

HM Revenue & Customs - England

Anti-forestalling restrictions: Cigarettes. This notice explains the restrictions on the number of cigarettes that can be removed to home-use in the period before the Budget. It explains how we interpret the law.

HM Revenue & Customs - England

Tobacco products duty. This notice should be read by anyone who manufactures or imports tobacco products. Also anyone holding, transporting, selling or dealing in tobaco products should read section 12 and annex 1

HM Revenue & Customs - England

Tobacco products duty: control of supply chains. This notice deals with the duty placed upon tobacco manufacturers not to facilitate smuggling. The law places obligations on tobacco manufacturers to ensure, as far as reasonably practicable, that cigarettes and hand rolling tobacco manufactured by them, or on their behalf, do not become available to those intending to evade UK excise duty.

Skatteetaten - Norge

Spørsmål om kontinuitetskravet er oppfylt ved trekantfusjon, fisjon og aksjeklasser

Skatteetaten - Norge

Spørsmål om ulovfestet gjennomskjæring kommer til anvendelse på fusjon med etterfølgende nedbetaling av gjeld

Skatteetaten - Norge

Fisjon med etterfølgende rettet emisjon, spørsmål om ulovfestet gjennomskjæring

Skatteetaten - Norge

Gevinstbeskatning ved realisasjon av bolig/fritidsbolig

Skatteetaten - Norge

Generasjonsskifte, spørsmål om uttaksbeskatning

Skatteetaten - Norge

Funksjonell valuta og beholdning av norske kroner

Skatteetaten - Norge

Skifte av kreditor - spørsmål om realisasjon

Skatteetaten - Norge

Spørsmål om utleie av lokaler til konferanser og møter mv. omfattes av avgiftsplikt

Skatteetaten - Norge

Spørsmål om overdragelse av justeringsrett for kommunalt vann- og avløpsanlegg og når justeringsperioden starter

Skatteetaten - Norge

Omregning av funksjonell valuta

Skatteetaten - Norge

Incentivordning i arbeidsforhold - innvinning og tidfesting

Skatteetaten - Norge

Formuesbeskatning av livrente

Skatteetaten - Norge

Tidspunktet for verdsettelse ved fisjon

Skatteetaten - Norge

Bytteforholdet ved fusjon

Skatteetaten - Norge

Overføring av grunnkapital og kapitaltilskudd til stiftelse, spørsmål om inntektsbeskatning

Toll - Norge

Transittering- Nye garantier som følge av Kroatias og Tyrkias tiltredelse

Toll - Norge

Gebyr på elektriske og elektroniske produkter - ny sats og gebyrkode fra 1. mai 2012

Toll - Norge

Opptak av ny versjon i TVINN, 15.19, som blant annet omfatter nye feilmeldinger, utvidelse

Toll - Norge

Fritak for særavgifter for Kystvaktens fartøy

Toll - Norge

Gebyr på elektriske og elektroniske produkter - nye satser og gebyrkoder fra 1. april 2012

Toll - Norge

Elektronisk skips anløpsmelding i Safe Sea Net - endringer fra 15. mars 2012

Toll - Norge

Avgift på elektrisk kraft - ny tilleggskode

Toll - Norge

Konvensjonen om felles preferanseopprinnelsesregler for Europa og statene ved Middelhavet

Toll - Norge

Kommentarer til tolltariffen 2012

Toll - Norge

Iverksettelse av GSP-ordningen for Myanmar (tidligere Burma)

Toll - Norge

Endringer i Transitterings- og SAD-konvensjonen

Toll - Norge

Avgift på alkohol - levering av alkoholholdig drikk fra utenlandske skipshandlere

Toll - Norge

Avgift på sjokolade- og sukkervarer mv. i og på is – presisering av avgiftsomfanget

Toll - Norge

Oppbevaring og bruk av skannede opprinnelsesbevis

Toll - Norge

Deklarering i TVINN ved gjeninnførsel etter bearbeiding i utlandet av andre varer enn land

Toll - Norge

Avgift på hydrofluorkarboner (HFK) og perfluorkarboner (PFK) - korrigerte avgiftssatser fo

Toll - Norge

Transittering - endring i liste over "Følsomme varer"

Toll - Norge

Innførsel av kjøtt fra egen jakt - tollfrihet

Toll - Norge

Tollfri innførsel av kjøtt av sau og lam fra Botzwana, Namibia og Swaziland

Toll - Norge

Frihandelsavtalane – Verdigrenser frå 1. januar 2012

Toll - Norge

NOx-avgift – definisjoner av ankomst til og avreise fra sokkelinstallasjoner

Toll - Norge

Engangsavgift - dispensasjon for spesialutrustede lette lastebiler og varebiler kl 2 som i

Toll - Norge

Eksportavgift på fisk og fiskevarer

Toll - Norge

Engangsavgift – NOx-utslipp som avgiftsparameter

Toll - Norge

Engangsavgift – forskrift om endring av forskrift 19. mars 2001 nr. 268 om engangsavgift p

Toll - Norge

Mineralolje til kvotepliktig innenriks luftfart

Toll - Norge

Avgift på elektrisk kraft - endringer i særavgiftsforskriften fra 1. januar 2012

Toll - Norge

Engangsavgift – alternativ metode for beregning av bruksfradrag

Toll - Norge

Forbud mot import og omsetning av nye produkter med innhold av tobakk eller nikotin - Vann

Toll - Norge

Tollkvotetildeling for stiklinger, blomstrende potteplanter, grønne potteplanter og gressp

Toll - Norge

Innførsel av storfekjøtt fra Botzwana og Namibia under det norske GSP-systemet

Toll - Norge

Innførsel av storfekjøtt fra Swaziland under det norske GSP-systemet

Toll - Norge

Opprinnelsesbevis for sendinger via transittland (GSP)

Toll - Norge

Endringer i HS-nomenklaturen (tolltariffen) fra 2012

Toll - Norge

Transittering av legemidler via Sverige

Toll - Norge

Transittering - nye motverdi i nasjonal valuta av 1 EURO gjeldende fra 1. januar 2012

Toll - Norge

Attestering av varesertifikat EUR.1/EUR-MED til Ny-Caledonia

Toll - Norge

Tollagerregnskap - oppbevaringsplikt

Toll - Norge

Iverksettelse av GSP-ordningen for Kambodsja

Toll - Norge

Fukushima - intensivert kontroll av næringsmidler og fórvarer avsendt eller med opprinnels

Toll - Norge

NOx-avgift - presisering av avgiftsomfanget for fartøy som ligger i norsk havn

Toll - Norge

Omregistreringsavgift - Generell dispensasjon ved omregistrering på kjøper etter kjøpshevi

Toll - Norge

Tollsatsar ved import av tilverka landbruksvarer (RÅK varer)

Toll - Norge

Forskningsavgift på importerte landbruksprodukter - endringer i klassifiseringen av avgift

Toll - Norge

Engangsavgift - kjøretøy som skal ha avgiften beregnet etter CO2 – utslipp

Toll - Norge

NOx-avgift – endring av avgiftsterminen tilbake til kvartalsvis

Toll - Norge

Veibruksavgift på drivstoff - fritak for miljøbensin - endring av forskrift 11. desember 2

Toll - Norge

Avgift på teknisk etanol - endring i denatureringsforskriften

Toll - Norge

Registrering av varer ved innlegg på tollager og bruk av merknadsjournal

Toll - Norge

Endring av sats for medlemmer av K.G. Puntervolds returordning

XBRL International - Internationalt

ALLSTATE LIFE INSURANCE CO FILES (8-K) Disclosing Other Events, Financial Statements and Exhibits - Insurance News Net

XBRL International - Internationalt

IASB CHAIRMAN ADDRESSES 2012 IFRS TAXONOMY ANNUAL CONVENTION

XBRL International - Internationalt

ALLSTATE LIFE INSURANCE CO FILES (8-K) Disclosing Other Events, Financial Statements and Exhibits - Insurance News Net

XBRL International - Internationalt

IMA Urges Senate to Ratify DATA Act, Recommends XBRL as Data Standard for US Government - SYS-CON Media

XBRL International - Internationalt

EDGAR Online Reports Record Revenue for Fifth Consecutive Quarter - Stockhouse

Bundesministerium der Finanzen - Tyskland

Umsatzsteuervordrucke

IRS - USA

IR-2012-51, May 4, 2012 — Applications are being accepted for the Internal Revenue Service Advisory Council, which provides a public forum for IRS officials and representatives of the public to discuss relevant federal tax administration issues.

VERO Skat - Finland

Kräv avdrag nu, då får du skatteåterbäringen i tid.

VERO Skat - Finland

Förfarandet med utlämnande av fastighetsförteckningar till kommuner har ändrats.

VERO Skat - Finland

Skattemyndigheten hjälper deklaranter på nätet.

International Tax Dialogue - Internationalt

IDB - Personalized VAT - Increasing Revenue Collection and Compensating the Poor

International Tax Dialogue - Internationalt

IDB - Solving the Impossible Trinity of Consumption Taxes - Personalized VAT

XBRL International - Internationalt

XBRL Pre.xml File - TheStreet.com (press release)

XBRL International - Internationalt

ALLSTATE LIFE INSURANCE CO FILES (8-K) Disclosing Other Events, Financial ... - Insurance News Net (press release)

XBRL International - Internationalt

Future Implementation of XBRL - Press Information Bureau (press release)

XBRL International - Internationalt

IMA Urges Senate to Ratify DATA Act, Recommends XBRL as Data Standard for US ... - EON: Enhanced Online News (press release)

XBRL International - Internationalt

Issuer Direct Reports First Quarter 2012 Operating Results - Business Review USA (press release)

XBRL International - Internationalt

Issuer Direct Reports First Quarter 2012 Operating Results - Marketwire (press release)

OECD - Internationalt

Options for benchmarking infrastructure performance

OECD - Internationalt

Bringing Belgian public finances to a sustainable path

Bundesministerium der Finanzen - Tyskland

Umsatzsteuer; Verlängerung der Nichtbeanstandungsregelung des BMF-Schreibens vom 2. Januar 2012 - IV D 2 - S 7300/11/10002 (2011/1014846) -, BStBl I Seite 60, zum Vorsteuerabzug nach § 15 UStG und Berichtigung des Vorsteuerabzugs nach § 15a UStG unter Berücksichtigung der BFH-Urteile vom 9. Dezember 2010, V R 17/10, vom 12. Januar 2011, XI R 9/08, vom 13. Januar 2011, V R 12/08, vom 27. Januar 2011, V R 38/09, und vom 3. März 2011, V R 23/10

IRS - USA

IR-2012-50, May 2, 2012 — The Internal Revenue Service today announced the opening of the 2013 Low Income Taxpayer Clinic (LITC) grant application process.

VERO Skat - Finland

Verotiimi ger råd gällande granskandet och returnerandet av skattedeklarationen i Suomi24 -tjänsten. Temat ”Fråga om förhandsifylld skattedeklaration” fortsätter till 16.5.2012.

VERO Skat - Finland

Nya egenskaper i webbtjänsten Skattekonto.

IFRS - Internationalt

IASB publishes proposals for amendments under its annual improvements project

IFRS - Internationalt

Hebrew translation of IFRS for SMEs available

IFRS - Internationalt

IFRS Trustees publish recommendations on efficiency and effectiveness of IFRS Interpretations Committee

XBRL International - Internationalt

IMA Urges Senate to Ratify DATA Act, Recommends XBRL as Data Standard for US ... - MarketWatch (press release)

XBRL International - Internationalt

IMA Urges Senate to Ratify DATA Act, Recommends XBRL as Data Standard for US Government

XBRL International - Internationalt

IASB CHAIRMAN ADDRESSES 2012 IFRS TAXONOMY ANNUAL CONVENTION

XBRL International - Internationalt

Redwood Trust Announces Timing For Release Of First Quarter 2012 Results - MarketWatch (press release)

XBRL International - Internationalt

EDGAR Online Reports Record Revenue for Fifth Consecutive Quarter - Sacramento Bee

XBRL International - Internationalt

Issuer Direct Reports First Quarter 2012 Operating Results - MarketWatch (press release)

XBRL International - Internationalt

Issuer Direct Reports First Quarter 2012 Operating Results

XBRL International - Internationalt

EDGAR Online Reports Record Revenue for Fifth Consecutive Quarter - Yahoo Finance

XBRL International - Internationalt

EDGAR Online Reports Record Revenue for Fifth Consecutive Quarter - MarketWatch (press release)

XBRL International - Internationalt

An Analytics Story Problem: When will two trains collide? - Smart Data Collective

XBRL International - Internationalt

iXBRL Guidelines from DataTracks Featured on Accounting Web - Sacramento Bee

XBRL International - Internationalt

Tagetik Announces Its Partnership with Fujitsu - ThomasNet Industrial News Room

International Tax Dialogue - Internationalt

Canada - EDM1-5-1 Rates of Excise Duty

International Tax Dialogue - Internationalt

Canada - EDN24 New Stamping Regime for Tobacco Products

International Tax Dialogue - Internationalt

Canada - EDN25 Sale of Unstamped Partially Manufactured Tobacco and Activities of a Tobacco Licensee

International Tax Dialogue - Internationalt

Canada - ETSL64 Imposition of Excise Tax on Fuel-Inefficient Vehicles

International Tax Dialogue - Internationalt

Canada - GI-005 Sale of a Residence by a Builder Who is an Individual

International Tax Dialogue - Internationalt

Canada - GI-023 Direct Sellers' Sales Aids

International Tax Dialogue - Internationalt

Canada - GI-052 Direct Selling Industry - The Network Sellers Method for Network Sellers and Sales Representatives

International Tax Dialogue - Internationalt

Canada - GI-053 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Freight Transportation Services

International Tax Dialogue - Internationalt

Canada - GI-054 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Passenger Transportation Services

International Tax Dialogue - Internationalt

Canada - GI-055 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Transportation Passes

International Tax Dialogue - Internationalt

Canada - GI-056 Ontario and British Columbia: Transition to the Harmonized Sales Tax-Services

International Tax Dialogue - Internationalt

Canada - GI-057 Ontario and British Columbia: Transition to the Harmonized Sales Tax-Memberships

International Tax Dialogue - Internationalt

Canada - GI-058 Ontario and British Columbia: Transition to the Harmonized Sales Tax-Admissions

International Tax Dialogue - Internationalt

Canada - GI-059 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Intangible Personal Property

International Tax Dialogue - Internationalt

Canada - GI-060 Harmonized Sales Tax for Ontario - Point-of-Sale Rebate on Newspapers

International Tax Dialogue - Internationalt

Canada - GI-062 Harmonized Sales Tax for Ontario, British Columbia and Nova Scotia - Point-of-Sale Rebate on Feminine Hygiene Products

International Tax Dialogue - Internationalt

Canada - GI-063 Harmonized Sales Tax for Ontario, British Columbia and Nova Scotia - Point-of-Sale Rebate on Children's Goods

International Tax Dialogue - Internationalt

Canada - GI-064 Harmonized Sales Tax for Ontario - Point-of-Sale Rebate on Prepared Food and Beverages

International Tax Dialogue - Internationalt

Canada - GI-065 Harmonized Sales Tax for Ontario and British Columbia - Point-of-Sale Rebate on Books

IFRS - Internationalt

April IFRS for SMEs Update

XBRL International - Internationalt

iXBRL Guidelines from DataTracks Featured on Accounting Web - PR Newswire (press release)

XBRL International - Internationalt

iXBRL Guidelines from DataTracks Featured on Accounting Web

XBRL International - Internationalt

Should Users of Morningstar (MORN), Value Line (VALU) & EDGAR Online (EDGR ... - SmallCap Network

XBRL International - Internationalt

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XBRL International - Internationalt

The DATA Act Meets Salesforce.com's Government Cloud (Hopefully) - Forbes

XBRL International - Internationalt

''24. Dünya Sürekli Denetim ve Raporlama Sempozyumu'' - Beyaz Gazete

XBRL International - Internationalt

Compliance of Reporting Norms by Companies - Press Information Bureau (press release)

XBRL International - Internationalt

??:??100??XBRL???????????? - ????

XBRL International - Internationalt

??:???100?????????????? - ????

XBRL International - Internationalt

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XBRL International - Internationalt

Sichere und effiziente Übertragung der E-Bilanz an die Finanzbehörden – Finanz ... - Kostenlose Pressemitteilungen für Journalisten und Leser (Pressemitteilung)

IRS - USA

IR-2012-49, April 30, 2012 –– The Internal Revenue Service is accepting applications for the TCE and VITA grant programs.

International Tax Dialogue - Internationalt

Canada - 16-3-1 Reduction of Penalty and Interest in Wash Transaction Situations

International Tax Dialogue - Internationalt

Canada - 18-2 Provincial Governments

International Tax Dialogue - Internationalt

Canada - 27-3 Foreign Convention and Tour Incentive Program – Rebate for Eligible Tour Packages and Accommodation Supplied as Part of Eligible Tour Packages

XBRL International - Internationalt

The DATA Act Meets Salesforce.com's Government Cloud (Hopefully) - Forbes

XBRL International - Internationalt

Breaking Exhibitor News from Major Trade Shows and Conferences Available ... - SYS-CON Media (press release)

Skatteetaten - Norge

Hvordan levere mva-oppgaven elektronisk. Fra 1. januar 2012 er det plikt til å levere mva-oppgaven (omsetningsoppgaven) elektronisk.

Belastingsdienst - Holland

Additional information about new procedure for requesting excise stamps

Belastingsdienst - Holland

Turkey and Croatia joining the Convention of 20 May 1987 on a common transit procedure

VERO Skat - Finland

Kvittning av skatter mot negativ moms.

IFRS - Internationalt

April 2012 Board meeting podcast recording available

IFRS - Internationalt

Spanish-language IFRS for SMEs training Module 22

IFRS - Internationalt

SME Implementation Group publishes two final Q&As

XBRL International - Internationalt

House Unanimously Passes Digital Accountability Legislation - Accounting Today

XBRL International - Internationalt

EDGAR®Online's First Quarter 2012 Earnings Release Conference Call Scheduled ... - TheStreet.com (press release)

XBRL International - Internationalt

XBRL needs more work: IASB chief - Australian Financial Review

XBRL International - Internationalt

Statement of AICPA President and CEO Barry C. Melancon, CPA, … - TMCnet

XBRL International - Internationalt

House passes measure to detail gov't spending online - Computerworld

Skatteverket - Sverige

Svenska investeringsfonder och skatteavtal

Skatteetaten - Norge

Midlertidig oppbevaring av regnskapsmateriale i utlandet. Skattedirektoratet har til et advokatkontor uttalt at regnskapsdokumentasjon kan oppbevares midlertidig i utlandet til årsregnskapet er fastsatt også når registreringen helt eller delvis skjer fra Norge mot en server i utlandet.

Skatteetaten - Norge

Skattepliktig forskningsinstitutt – skatteloven § 2-32. Riksskattenemnda kom i vedtak 26. mars 2012 til at et forskningsinstitutt ikke er omfattet av skattebegrensningsregelen i skatteloven § 2-32.

EFRAG (European Financial Reporting Advisory Group) - Internationalt

EFRAG SB Meeting 22 May

EFRAG (European Financial Reporting Advisory Group) - Internationalt

EFRAG comment letter on the IASB ED Revenue from Contracts with Customers

IFRS - Internationalt

IASB Update April 2012

IFRS - Internationalt

Sir Callum McCarthy appointed as a Trustee of the IFRS Foundation

XBRL International - Internationalt

House approves DATA Act - FierceGovernmentIT

XBRL International - Internationalt

EDGAR(R)Online's First Quarter 2012 Earnings Release Conference Call Scheduled ... - MarketWatch (press release)

XBRL International - Internationalt

IASB Chair Hoogervorst Sees Great Potential for XBRL

XBRL International - Internationalt

IASB Chair Hoogervorst Sees Great Potential for XBRL - Accounting Today

XBRL International - Internationalt

Statement of AICPA President and CEO Barry C. Melancon, CPA, CGMA Praising the ... - Virtual-Strategy Magazine

XBRL International - Internationalt

Statement of AICPA President and CEO Barry C. Melancon, CPA, CGMA Praising the U.S. House of Representatives on ...

OECD - Internationalt

Public finance in Poland: Measures should focus on cutting tax expenditures

OECD - Internationalt

Euro Area: public finance

OECD - Internationalt

Public Finance in Finland

HM Revenue & Customs - England

Revenue and Customs Brief 11/12 - 25 April 2012. This Brief announces a consultation on updating road fuel scale charges and inviting historic claims in certain circumstances.

VERO Skat - Finland

Vicehäradshövding Jukka Kauppila utnämnd till Skatteuppbördens överdirektör.

VERO Skat - Finland

Skatteåterbäringar från 2011 betalas i december. Skatteförvaltningen har inget samarbete med företag som tillhandahåller snabblån. Beskattningen slutförs först i slutet av oktober och skatteåterbäringen kan ännu ändras. Kunder som ansöker om lån gör det på egen risk.

International Tax Dialogue - Internationalt

Canada - 13-4 Rebates for Printed Books, Audio Recordings of Printed Books, and Printed Versions of Religious Scriptures

International Tax Dialogue - Internationalt

Canada - B-094 Amendments to the Point-of-Sale Rebate for Printed Books

International Tax Dialogue - Internationalt

Canada - B-103 Harmonized Sales Tax - Place of supply rules for determining whether a supply is made in a province

International Tax Dialogue - Internationalt

Canada - B-104 Harmonized Sales Tax - Temporary Recapture of Input Tax Credits in Ontario and British Columbia

International Tax Dialogue - Internationalt

Canada - B-105 Changes to the Definition of Financial Service

International Tax Dialogue - Internationalt

- NOTICE253 Harmonized Sales Tax for Ontario and British Columbia – Questions and Answers for Public Service Bodies

International Tax Dialogue - Internationalt

Canada - NOTICE254 Collecting First Nations Taxes in a Participating Province

International Tax Dialogue - Internationalt

Canada - NOTICE256 HST Rate Increase for Nova Scotia - Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Nova Scotia

International Tax Dialogue - Internationalt

Canada - P-184 Credit Card Expenses and the Registrant's Use of Factors for Claiming Input Tax Credits

IFRS - Internationalt

Speech by Hans Hoogervorst at IFRS Taxonomy Annual Convention 2012

XBRL International - Internationalt

House passes measure to detail gov't spending online - Computerworld

XBRL International - Internationalt

Statement of AICPA President and CEO Barry C. Melancon, CPA, CGMA Praising the ... - SYS-CON Media (press release)

XBRL International - Internationalt

House passes bill that would put more gov't spending info online - Computerworld

XBRL International - Internationalt

House Passes Bill Focused on Putting More Gov't Spending Info Online - PCWorld (blog)

XBRL International - Internationalt

Speech by Hans Hoogervorst at IFRS Taxonomy Annual Convention 2012 - inAudit

XBRL International - Internationalt

DataTracks India's XBRL Software & Services Portal Goes Live with New Look and ... - Sacramento Bee

OECD - Internationalt

Tax: the average tax burden on earnings in OECD countries continues to rise

Skatteverket - Sverige

Lönmodtagernes Dyrtidsfond

Skatteverket - Sverige

Inkomsttaxering

Bundesministerium der Finanzen - Tyskland

Umsatzsteuer; Beleg- und Buchnachweispflichten bei der Steuerbefreiung für innergemeinschaftliche Lieferungen (§ 4 Nr. 1 Buchst. b, § 6a UStG) - Änderungen der §§ 17a, 17b und 17c UStDV durch die Zweite Verordnung zur Änderung steuerlicher Verordnungen

Skatteetaten - Norge

Mval. § 6-9 fjerde ledd bokstav a og § 6-22 - Spørsmål om avgiftsfritak for utleie av skip mellom norske næringsdrivende – Fellesskriv 20.4.2012. Saken gjelder skip som fremleies til bruk som gir avgiftsfritak for fremleien.

International Tax Dialogue - Internationalt

Canada - Advertising Campaign Evaluation Tool (ACET) - Evaluation of the Home Renovation Tax Credit Advertising Campaign

International Tax Dialogue - Internationalt

Canada - Assessment of Donor Information Needs

International Tax Dialogue - Internationalt

Canada - CRA Annual Corporate Survey: 2009 Study

International Tax Dialogue - Internationalt

Canada - CRA Concept and Message Testing 2009

International Tax Dialogue - Internationalt

Canada - Canada Revenue Agency Sustainable Development Strategy - Public Awareness Survey

International Tax Dialogue - Internationalt

Canada - Management Accountability at the CRA

International Tax Dialogue - Internationalt

Canada - Measuring the Impact of Outreach Visits on New Business Registrants in the Atlantic Region

International Tax Dialogue - Internationalt

Canada - NOTICE248 Application of the GST/HST to Supplies of In Vitro Diagnostic Test Kits

International Tax Dialogue - Internationalt

Canada - NOTICE249 Questions and Answers on the New Reporting Requirements for GST/HST Registrants

International Tax Dialogue - Internationalt

Canada - Trade School Initiative Phase I - (Focus Group — Concept Test)

International Tax Dialogue - Internationalt

Canada - Trade School Initiative Phase II

XBRL International - Internationalt

DataTracks India's XBRL Software & Services Portal Goes Live with New Look and Feel - Yahoo Finance

XBRL International - Internationalt

DataTracks India's XBRL Software & Services Portal Goes Live with New Look and ... - PR Newswire (press release)

XBRL International - Internationalt

Tech Industry Coalition Seeks More Government Transparency - TechNewsWorld

XBRL International - Internationalt

Tech Industry Coalition Seeks More Government Transparency - E-Commerce Times

XBRL International - Internationalt

Tech Industry Coalition Seeks More Government Transparency - E-Commerce Times

XBRL International - Internationalt

Now, mutual fund companies adopt the new financial reporting format XBRL - Economic Times

XBRL International - Internationalt

Now, mutual fund companies adopt the new financial reporting format XBRL - Economic Times

XBRL International - Internationalt

Salisbury University gives out Bernstein Awards - Delaware Wave

Skatteetaten - Norge

Aksjesalg og etterfølgende fisjon – ulovfestet gjennomskjæring. Skattedirektoratet har 29.februar 2012 avgitt en bindende forhåndsuttalelse vedrørende aksjesalg med etterfølgende skjevdelt fisjon med fisjonsfordring, hvor ulovfestet gjennomskjæring kom til anvendelse.

VERO Skat - Finland

Skattekontoutdrag för april. På skattekontoutdraget för april visas kontotransaktionerna för tiden 18.3.2012 - 17.4.2012. På skattekontot registreras förutom de skatter och skattekontobetalningar som deklarerats med periodskattedeklarationen också kontotransaktioner för sådana återbärings- eller debiteringsbeslut som gäller skatter på eget initiativ.

International Tax Dialogue - Internationalt

Australia - The risk differentiation framework

IFRS - Internationalt

Joint IASB/FASB progress report on convergence issued

IFRS - Internationalt

April 2012 Due Process Oversight Committee (DPOC) meeting summary available

XBRL International - Internationalt

Salisbury University gives out Bernstein Awards - Delmarva Now

XBRL International - Internationalt

Investor Relations officers, Corporate Secretaries and General Counsel departments invited to attend - Marketwatch

XBRL International - Internationalt

Aviation superpower in the waiting - Hindu Business Line

XBRL International - Internationalt

XBRL US Testifies to Human Resources Subcommittee of the Ways and Means Committee - Technology Digital (press release)

XBRL International - Internationalt

XBRL US Testifies to Human Resources Subcommittee of the Ways and Means Committee - Review seeker (press release)

XBRL International - Internationalt

Investor Relations officers, Corporate Secretaries and General Counsel departments invited to attend - Sacramento Bee

Skatteetaten - Norge

Kraftverksbeskatning – grunnrenteinntekt – FSFIN § 18-3-4 – begrepet ”forbruk i produksjonsvirksomhet”. Skattedirektoratet har gitt en uttalelse om forståelsen av begrepet ”forbruk i produksjonsvirksomhet” i FSFIN § 18-3-4.

International Tax Dialogue - Internationalt

CIAT - Thematic Bibliography: "Tax Evasion" (No. 7, April 2012)

IFRS - Internationalt

Capital Markets Advisory Committee (CMAC) February 2012 meeting summary available

XBRL International - Internationalt

Hot Topics Recap: Earth Day - SYS-CON Media (press release)

XBRL International - Internationalt

XBRL US Testifies to Human Resources Subcommittee of the Ways and Means Committee - African Business Review (press release)

XBRL International - Internationalt

Ideal Financial Solutions Selects De Joya Griffith & Company, LLC as Auditors - Yahoo Finance

XBRL International - Internationalt

Are You Ready for XBRL - Detailed Footnote Tagging Deadline?

XBRL International - Internationalt

Are You Ready for XBRL - Detailed Footnote Tagging Deadline? - msnbc.com

XBRL International - Internationalt

Vintage Filings, Financial Accounting Standards Board (FASB) and XBRL.US Host ... - Sacramento Bee

VERO Skat - Finland

Utländska byggarbetare får skattenummer på skattebyrån fr.o.m. 1.6.2012. Varje person som arbetar på ett bygge måste bära ett synligt personkort på vilket också skattenumret har antecknats.

Skatteetaten - Norge

Endringer i merverdiavgiftsforskriften. SKD-melding nr. 8/12

International Tax Dialogue - Internationalt

Canada - 2008-2009 Selected Fiscal Year-End Procedures Audit - Final Report

International Tax Dialogue - Internationalt

Canada - 2009-2010 Annual Report - Final Report

International Tax Dialogue - Internationalt

Canada - Attitudes towards payment of debt and compliance

International Tax Dialogue - Internationalt

Canada - CPP/EI BASE YEAR (2008-2009) ADMINISTRATIVE COSTS AUDIT - Final Report

International Tax Dialogue - Internationalt

Canada - Concept testing of the new CRA Credential Management Service

International Tax Dialogue - Internationalt

Canada - Fact sheet - The Canada Revenue Agency's review activities

International Tax Dialogue - Internationalt

Canada - Floods in Pakistan

International Tax Dialogue - Internationalt

Canada - Follow-Up of 2006-2007 Internal Audit Reports - Final Report

International Tax Dialogue - Internationalt

Canada - GOVERNMENT OF CANADA ANNOUNCES FURTHER INITIATIVES TO COMBAT CONTRABAND TOBACCO

International Tax Dialogue - Internationalt

Canada - Home Renovation Tax Credit Advertising Campaign - Concept Testing

International Tax Dialogue - Internationalt

Canada - Information Received Under the Memorandum of Understanding With Service Nova Scotia and Municipal Relations - Final Report

International Tax Dialogue - Internationalt

Canada - Information Technology Security - Final Report

International Tax Dialogue - Internationalt

Canada - Keep your records to support your income tax and benefit return

International Tax Dialogue - Internationalt

Canada - Management of Mail Operations Audit - Final Report

International Tax Dialogue - Internationalt

Canada - Minister Ashfield announces a Federal initiative to make things better for business

International Tax Dialogue - Internationalt

Canada - Minister Ashfield announces funding to help charities and protect Canadians

International Tax Dialogue - Internationalt

Canada - Minister Keith Ashfield announces the winners of the second CRA YouTube video contest

International Tax Dialogue - Internationalt

Canada - My Account User Interface Redesign Study Usability Testing

International Tax Dialogue - Internationalt

Canada - Non-Resident Tax and Excise / Other Levies Transaction Flow-Through Audits - Final Report

International Tax Dialogue - Internationalt

Canada - Protecting the money you give to charity

International Tax Dialogue - Internationalt

Canada - Tax alert - Abuse of source deductions and GST/HST amounts held in trust

International Tax Dialogue - Internationalt

Canada - Tax-Free Savings Account return extended deadline is August 3, 2010

International Tax Dialogue - Internationalt

Canada - Taxpayer Services - Telephone Enquiries - Final Report

International Tax Dialogue - Internationalt

Canada - The CRA revokes the registered status of the Canadian Lacrosse Association

International Tax Dialogue - Internationalt

Canada - The CRA takes action to enforce tax laws

International Tax Dialogue - Internationalt

Canada - The Canada Revenue Agency issues Notice of Suspension to International Relief Fund for the Afflicted and Needy-Canada

International Tax Dialogue - Internationalt

Canada - The Canada Revenue Agency revokes the charitable status of Christ Apostolic Church International - Canada

International Tax Dialogue - Internationalt

Canada - The Canada Revenue Agency revokes the charitable status of Destiny Health and Wellness Foundation

International Tax Dialogue - Internationalt

Canada - The Canada Revenue Agency revokes the charitable status of Liberty Wellness Initiative

International Tax Dialogue - Internationalt

Canada - The Canada Revenue Agency revokes the charitable status of Tamil (Sri Lanka) Refugee-Aid Society of Ottawa

International Tax Dialogue - Internationalt

Canada - The Canada Revenue Agency revokes the charitable status of The Orion Foundation

International Tax Dialogue - Internationalt

Canada - The Honourable Keith Ashfield, Minister of National Revenue, and the Honourable Jim Flaherty, Minister of Finance, issued the following statement regarding the Tax Free Savings Account (TFSA).

EFRAG (European Financial Reporting Advisory Group) - Internationalt

Field-test for preparers on the general hedge accounting Review Draft

XBRL International - Internationalt

Are You Ready for XBRL - Detailed Footnote Tagging Deadline? - MarketWatch (press release)

XBRL International - Internationalt

Cloud Expo New York: Private PaaS for the Enterprise and Beyond - Soa Wolrd

XBRL International - Internationalt

Riding Disgust Over GSA Scandal, Bill That Would Bolster Tracking of Federal ... - techPresident

XBRL International - Internationalt

XBRL US Testifies to Human Resources Subcommittee of the Ways and Means Committee - MarketWatch (press release)

XBRL International - Internationalt

XBRL US Testifies to Human Resources Subcommittee of the Ways and Means Committee - Yahoo Finance

XBRL International - Internationalt

Vintage Filings, Financial Accounting Standards Board (FASB) and XBRL.US Host ... - MarketWatch (press release)

XBRL International - Internationalt

Vintage Filings, Financial Accounting Standards Board (FASB) and XBRL.US Host Educational Webcast: Preparing for the ...

XBRL International - Internationalt

Ideal Financial Solutions Selects De Joya Griffith & Company, LLC as Auditors - msnbc.com

XBRL International - Internationalt

Maria Van Wambeke Promoted to Vice President, Product Development ... - MarketWatch (press release)

OECD - Internationalt

TAX: Countries continue to move towards better tax transparency

OECD - Internationalt

A boost to multilateral tax cooperation: 15 countries sign updated Convention on Mutual Administrative Assistance in Tax Matters

OECD - Internationalt

India plays key role in taking forward the G20’s pledge to ensure greater tax transparency

OECD - Internationalt

Chile enacts law on access to bank information, implements tax standard

Skatteverket - Sverige

Skattebetalning

International Tax Dialogue - Internationalt

Canada - "Underground Economy: Not Your Problem?" contest: Submit your video before May 30, 2010

International Tax Dialogue - Internationalt

Canada - A tax-filing season reminder from Minister Ashfield: My Payment is here to save you time

International Tax Dialogue - Internationalt

Canada - BACKGROUNDER: Federal, provincial and territorial governments enter into civil settlement agreements with two tobacco companies

International Tax Dialogue - Internationalt

Canada - Canada ready for review by Global Forum tax information exchange peers

International Tax Dialogue - Internationalt

Canada - Combating the abusive use of tax havens: Minister Blackburn to meet with his international counterparts

International Tax Dialogue - Internationalt

Canada - Fact sheet - Community Volunteer Income Tax Program

International Tax Dialogue - Internationalt

Canada - Fact sheet - Mandatory Internet Filing

International Tax Dialogue - Internationalt

Canada - Federal, provincial, and territorial governments conclude landmark settlements with tobacco companies

International Tax Dialogue - Internationalt

- Government of Canada announces new electronic filing requirements for GST/HST registrants

International Tax Dialogue - Internationalt

Canada - Government of Canada announces new electronic filing requirements for GST/HST registrants - Background

International Tax Dialogue - Internationalt

Canada - Harper Government Reduces Taxes for Canadians

International Tax Dialogue - Internationalt

Canada - Harper government highlights Tax Free Savings Account success to Canadians

International Tax Dialogue - Internationalt

Canada - Minister Ashfield assures Canadians that shady tax preparers and promoters will be penalized

International Tax Dialogue - Internationalt

Canada - Minister Keith Ashfield cautions Canadians to keep their tax information safe

International Tax Dialogue - Internationalt

Canada - Minister Keith Ashfield reminds Canadians to reach out and claim tax cuts

International Tax Dialogue - Internationalt

Canada - Minister of National Revenue recognizes volunteers with the Community Volunteer Income Tax Program

International Tax Dialogue - Internationalt

Canada - Minister of National Revenue warns New Brunswick Homeowners of the risks of 'paying under the table'

International Tax Dialogue - Internationalt

Canada - More financial institutions offer the Registered Disability Savings Plan

International Tax Dialogue - Internationalt

Canada - National Revenue Minister advances relationships with his European counterparts

International Tax Dialogue - Internationalt

Canada - National Revenue Minister promotes CRA's electronic services

International Tax Dialogue - Internationalt

Canada - Penalties and fines for non-filers

International Tax Dialogue - Internationalt

Canada - Scientific Research and Experimental Development: "Changes will be made to improve the program," declares Minister Blackburn

International Tax Dialogue - Internationalt

Canada - Second edition of the "Underground Economy - Not your problem?" video contest on YouTube

International Tax Dialogue - Internationalt

Canada - Take advantage of the Home Renovation Tax Credit

International Tax Dialogue - Internationalt

Canada - Tax Alert - Warning: Making false claims could result in serious consequences.

International Tax Dialogue - Internationalt

Canada - Tax cheating is a crime

International Tax Dialogue - Internationalt

Canada - The Canada Revenue Agency (CRA) launches videocast series to target new generation of donors

International Tax Dialogue - Internationalt

Canada - The Canada Revenue Agency announces the launch of Information Webinars for small businesses

International Tax Dialogue - Internationalt

Canada - The Government of Canada announces tax relief measures for Canadians affected by natural disasters

International Tax Dialogue - Internationalt

Canada - The Government of Canada provides financial support to Aldershot Greenhouses Limited in the production of potted mini-roses

International Tax Dialogue - Internationalt

Canada - When it comes to your taxes, a clean slate means a clear conscience

IFRS - Internationalt

Arabic-language IFRS for SMEs training Module 33

XBRL International - Internationalt

XBRL Detailed Tagging Task Force 2012 – Call for Participants - inAudit (blog)

XBRL International - Internationalt

XBRL Industry Practice Project 2012 - call for participants - inAudit

Skatteverket - Sverige

Kredit som är kopplad till ett investeringssparkonto

VERO Skat - Finland

Blanketten för samfunds ansökan om förskottsändring och förskottsskatt har ändrats. Samfunden måste i fortsättningen använda den nya blanketten då de ansöker om ändring i sina förskottsskatter. Exempelvis aktiebolag, andelslag, föreningar och stiftelser är samfund.

International Tax Dialogue - Internationalt

Ireland - Finance Act 2012 and VAT

International Tax Dialogue - Internationalt

Ireland - Tax Treaty with Albania

International Tax Dialogue - Internationalt

Ireland - Tax Treaty with Egypt (signed on 9 April 2012 - not yet in effect)

International Tax Dialogue - Internationalt

Ireland - Tax Treaty with Latvia

International Tax Dialogue - Internationalt

Ireland - Tax Treaty with Switzerland - Amendment

IFRS - Internationalt

Change to Board meeting agenda on Wednesday 18 April 2012

IFRS - Internationalt

New Kazakh and Hebrew translations available online

IFRS - Internationalt

XBRL Detailed Tagging Task Force 2012 - Call for Participants

IFRS - Internationalt

XBRL Industry Practice Project 2012 - call for participants

XBRL International - Internationalt

Transparency group supports DATA Act, standardized reporting tools - GCN.com

XBRL International - Internationalt

Tech companies push for more transparent federal data, common identifiers - FCW.com

IRS - USA

IR-2012-48, April 16, 2012 — The IRS reminds taxpayers to review their tax returns for common errors that could delay the processing of their returns.

Skatteetaten - Norge

Spørsmål om fradrag for tap på aksjer i Eurosmart AS.

VERO Skat - Finland

Skatteförvaltningens år 2011 finns nu samlat i en pärm.

Toll - Norge

Transittering- Nye garantier som følge av Kroatias og Tyrkias tiltredelse

EFRAG (European Financial Reporting Advisory Group) - Internationalt

EFRAG, the ASB and the OIC organise outreach event on Proactive Discussion Papers jointly with the KSR, the KiBR and the SKwP

XBRL International - Internationalt

Tech Groups Push for More Open Gov't Data - PCWorld

XBRL International - Internationalt

Data Transparency Coalition Launches as First Private Sector Group Advocating ... - MarketWatch (press release)

XBRL International - Internationalt

2012 NAB Show News, Multimedia and Online Press Kits Available at Tradeshownews.com - CNBC

Skatteetaten - Norge

Mval § 3-6 – Kjøp av fotballspillere ved hjelp av investorer – Skattedirektoratet fellesskriv 12.4.2012. Fellesskrivet knytter seg primært til de finansielle sider ved spillerkjøp, herunder de økonomiske rettigheter avtalen gir investorene.

Skatteetaten - Norge

Merverdiavgift – overformynderier med fast formann – Skattedirektoratets brev 27. mars 2012. Formenn i overformynderiet som ikke er registrert i Merverdiavgiftsregisteret, må, dersom vilkårene for registrering for øvrig er oppfylt, snarest kontakte skattekontoret for registrering.

XBRL International - Internationalt

2012 NAB Show News, Multimedia and Online Press Kits Available at ... - MarketWatch (press release)

IRS - USA

IR-2012-47, April 13, 2012 — Extension requests and tax payments are due by April 17, 2012. For people unable to pay in full by that date, payment agreements and other relief are usually available and can even be requested online.

VERO Skat - Finland

Yle-skatt. Regeringen har lämnat sin proposition angående rundradioskatten (Yle-skatten) till riksdagen (RP 28/2012). Enligt propositionen börjar man ta ut Yle-skatt i samband med beskattningen från början av 2013.

VERO Skat - Finland

På grund av en störning i Katso-autentiseringen kan periodskattedeklarationen lämnas in elektroniskt utan förseningspåföljder ännu 13.4.. Katso-autentiseringen hade en störning 12.4. på kvällen. På grund av störningen gick det inte att logga in till Skatteförvaltningens tjänster. Eftersom 12.4. var den sista inlämningsdagen för periodskattedeklarationen kan periodskattedeklarationen lämnas in elektroniskt utan förseningspåföljder ännu 13.4. Skatteförvaltningen beklagar störningen.

Toll - Norge

Gebyr på elektriske og elektroniske produkter - ny sats og gebyrkode fra 1. mai 2012

Toll - Norge

Opptak av ny versjon i TVINN, 15.19, som blant annet omfatter nye feilmeldinger, utvidelse

Belastingsdienst - Holland

Use means of transport codes when making customs declarations

VERO Skat - Finland

Katso-identifieringen fungerar inte. Det har uppstått en störning I Katso-identifieringen och för tillfället fungerar inte inloggningen till Skatteförvaltningens servicetjänster.

IFRS - Internationalt

IASB / FASB meeting April 2012, papers and webcast registration available

IFRS - Internationalt

Unaccompanied IFRSs and their technical summaries as of 1 January 2012

Skatteverket - Sverige

Återbetalning av bidrag till dansk efterlönsordning och löpande utbetalning av efterlön

IRS - USA

IR-2012-46, April 11, 2012 — Parents and students are reminded to check out several college-related tax benefits before filing their 2011 returns.

Belastingsdienst - Holland

Japan and Europe mutually recognize AEO security certificate

XBRL International - Internationalt

The JOBS Act Provides Opportunities for Community Banks - JD Supra (press release)

XBRL International - Internationalt

90% of companies comply with MCA reporting norms - MSN India

XBRL International - Internationalt

Current Developments in XBRL Financial Reporting, Training Conference for Public Companies and Audit - PR-USA.net

XBRL International - Internationalt

90% of companies comply with MCA reporting norms

XBRL International - Internationalt

Let's Talk About ME 1.0 (and a New Way of Delivering Healthcare) - Healthcare IT News (blog)

XBRL International - Internationalt

/R E P E A T -- Leverage the Potential of XBRL for Information Reporting, Exchange and Analysis/

IRS - USA

IR-2012-45, April 10, 2012 — Anyone unable to meet the tax deadline can get an automatic six-month tax-filing extension online through the Free File link on IRS.gov.

VERO Skat - Finland

Förlängd inlämningstid för skattedeklaration ska ansökas med blankett. Förlängd inlämningstid för aktiebolags och andra samfunds skattedeklaration kan inte längre ansökas med en fritt formulerad ansökan.

VERO Skat - Finland

Fel i den förhandsifyllda skattedeklarationen för 2011.

IFRS - Internationalt

April 2012 IASB education session, papers and webcast registration available

IFRS - Internationalt

SME Implementation Group publishes two final Q&As

XBRL International - Internationalt

Current Developments in XBRL Financial Reporting, Training Conference for ... - African Business Review (press release)

XBRL International - Internationalt

ESCA honours Al Ramz for XBRL deployment - CPI Financial

XBRL International - Internationalt

Breaking Exhibitor News From Major Trade Shows and Conferences Available ... - MarketWatch (press release)

XBRL International - Internationalt

Breaking Exhibitor News From Major Trade Shows and Conferences Available Online At Tradeshownews.com - CNBC

XBRL International - Internationalt

Current Developments in XBRL Financial Reporting, Training Conference for Public Companies and Auditors to be Held September 10-12, Austin, TX - TMCnet

XBRL International - Internationalt

Now featuring XBRL Data Forum on technical aspects of XBRL - Marketwatch

XBRL International - Internationalt

Now featuring XBRL Data Forum on technical aspects of XBRL - Sacramento Bee

XBRL International - Internationalt

Current Developments in XBRL Financial Reporting, Training Conference for ... - MarketWatch (press release)

XBRL International - Internationalt

Current Developments in XBRL Financial Reporting, Training Conference for ... - PR Newswire (press release)

XBRL International - Internationalt

IMA Recognizes Top Young Professionals in the Accounting and Finance Profession with Inaugural Award - Business Wire

XBRL International - Internationalt

Current Developments in XBRL Financial Reporting, Training Conference for Public Companies and Auditors to be Held ...

XBRL International - Internationalt

Current Developments in XBRL Financial Reporting, Training Conference... - CNBC

IRS - USA

IR-2012-44, April 6, 2012 — Nominations for the ETAAC are due by May 24.

IRS - USA

IR-2012-43, April 6, 2012 — As the final stretch of the 2012 tax filing season unfolds, taxpayers are reminded that they can follow the IRS on Twitter.

EFRAG (European Financial Reporting Advisory Group) - Internationalt

Endorsement Status Report Update

EFRAG (European Financial Reporting Advisory Group) - Internationalt

EFRAG requests comments on its draft endorsement advice and draft effects study report on Government Loans (Amendments to IFRS 1)

EFRAG (European Financial Reporting Advisory Group) - Internationalt

EFRAG’s endorsement advice and effects study report on Offsetting Financial Assets and Financial Liabilities (Amendments to IAS 32) and Disclosures–Offsetting Financial Assets and Financial Liabilities (Amendments to IFRS 7)

EFRAG (European Financial Reporting Advisory Group) - Internationalt

EFRAG's Final Endorsement Advice and Effects Study Report on IFRS 10, IFRS 11, IFRS 12, IAS 27 (2011) and IAS 28 (2011)

EFRAG (European Financial Reporting Advisory Group) - Internationalt

EFRAG Update April 2012

IFRS - Internationalt

April 2012 Trustee meeting - agenda papers and webcast registration available

IFRS - Internationalt

Representatives of IASB and ASBJ hold biannual meeting

OECD - Internationalt

Tax evasion: Pressure to end tax evasion grows as the Global Forum publishes new reviews

IRS - USA

IR-2012-42, April 5, 2012 ? Prepared Remarks Commissioner of Internal Revenue Douglas H. Shulman before the National Press Club

Belastingsdienst - Holland

No Confirmation of Exit received: ‘125 days omission message’

Bundesministerium der Finanzen - Tyskland

Veröffentlichung des BFH-Urteils vom 24. Januar 2008, V R 3/05; Umsatzsteuerbefreiung nach § 4 Nr. 21 Buchstabe a Doppelbuchstabe bb UStG

IRS - USA

IR-2012-41, April 4, 2012 — IRS videos provide a variety of information to taxpayers and can help with last-minute questions about return filing, tax payments and refunds.

Skatteetaten - Norge

Skattemessig fradrag for tap på fordring – kravet om særlig og nær tilknytning. Spørsmålet om en næringsdrivende kan innrømmes fradrag for tap på en utestående fordring kan være vanskelig å avgjøre. Skattedirektoratet redegjør her nærmere om det rettslige vilkåret for fradragsrett og om innholdet i dette vilkåret.

Skatteetaten - Norge

Lagmannsrettsdom av 6. oktober 2011 – Alcoa Norway ANS mot Staten v/Skatt Øst – Skattedirektoratets domskommentar.

VERO Skat - Finland

Bilageblanketter behövs inte i webbtjänsten Skattedeklaration på nätet.

Skatteverket - Sverige

Insatser vid insatslopp inom trav och galopp, mervärdesskatt

Bundesministerium der Finanzen - Tyskland

Umsatzsteuerbefreiung nach § 4 Nr. 25 UStG für individualpädagogische Maßnahmen; Wirkung der Betriebserlaubnis nach § 45 SGB VIII

IRS - USA

IR-2012-40, April 3, 2012 — The IRS reminded taxpayers that quick and easy solutions are available if they can’t file their returns or pay their taxes on time, and they can even request relief online.

Belastingsdienst - Holland

Change to fictitious document code for veterinary goods codes

VERO Skat - Finland

Försäljningar av TeliaSoneras försäljningsrätter har antecknats dubbelt i den förhandsifyllda skattedeklarationen.

VERO Skat - Finland

Webbtjänsten Skattedeklaration på nätet öppnas . . Deklarera uppgifter som saknas eller korrigeringar på nätet.Du kan deklarera alla de vanligaste uppgifterna på nätet, nya uppgifter är bl.a. dividendinkomster och bankkontonummer. Om det inte finns någonting att korrigera i skattedeklarationen behöver du inte returnera den.

IFRS - Internationalt

IFRS Taxonomy 2011 labels published in Spanish

IFRS - Internationalt

New IFRS for SMEs guide is posted

Skatteetaten - Norge

NOKUS og forholdet til kildeskatt på utbytte fra norske hjemmehørende selskaper. Skattedirektoratet har gitt en uttalelse der direktoratet tar stilling til om fritak for ilagt kildeskatt kan innrømmes på utbytte utdelt fra norsk aksjeselskap til et NOKUS-selskap, når NOKUS-deltakeren er et norsk hjemmehørende selskap.

IFRS - Internationalt

March IFRS for SMEs Update

IFRS - Internationalt

IFRS Foundation publishes the 2012 annual version of the IFRS Taxonomy

HM Revenue & Customs - England

Revenue & Customs Brief 10/12 - issued 30 March 2012. HM Revenue & Customs now accepts that EU/EEA seafarers were entitled to SED before 6 April 2011 if they met the full qualifying conditions for this relief.

IRS - USA

IR-2012-39, March 30, 2012 — The IRS opened the nomination season for the Information Reporting Program Advisory Committee (IRPAC).

Skatteetaten - Norge

Opprettelse av nye aksjeklasser – forholdet til FIFU og skjermingsmetoden – ulovfestet gjennomskjæring.

VERO Skat - Finland

Offentliga uppgifter nu på egen sida på skatt.fi. Sidan innehåller länkar till alla sådana offentliga uppgifter som kan visas på internet, t.ex. förteckningen över jämförelsevärdet för icke noterade aktier.

International Tax Dialogue - Internationalt

United States - IRS Announces Procedures Adjusted for APA and Certain Competent Authority Requests

Skatteverket - Sverige

Skattesats för restaurang- och cateringtjänster i samband med konferenser m.m.

Skatteverket - Sverige

Befrielse från kostnadsränta då skatten betalats i fel land men i rätt tid

Skatteverket - Sverige

Avdrag för egen psykoterapi som ingår obligatoriskt i utbildning under pågående anställning, m.m.

Bundesministerium der Finanzen - Tyskland

Umsatzsteuerliche Behandlung von Arbeitsmarktdienstleistungen; Gesetz zur Verbesserung der Eingliederungschancen am Arbeitsmarkt

Bundesministerium der Finanzen - Tyskland

Umsatzsteuer; Berücksichtigung eines dem Unternehmen zugeordneten Gegenstandes gemäß § 3 Abs. 9a Nr. 1 UStG bei der Ermittlung des Gesamtumsatzes nach § 19 Abs. 1 Satz 2 UStG

Bundesministerium der Finanzen - Tyskland

Steuerbarkeit des "Weiterverkaufs" von Künstlern und Künstlerprogrammen; Umfang der Steuerermäßigung nach § 12 Abs. 2 Nr. 7 Buchst. a UStG; Abschnitt 12.5 Abs. 4 des Umsatzsteuer-Anwendungserlasses

VERO Skat - Finland

Anvisning om ifyllning av skattedeklaration för 2011 avsedd för Koncernskattecentralens kunder har publicerats.

VERO Skat - Finland

Lägesbild av grå ekonomi 2/2012.

IRS - USA

IR-2012-38, March 27, 2012 — The Advance Pricing and Mutual Agreement program has moved from the Office of the Associate Chief Counsel International to the Large Business and International Division.

IRS - USA

Prepared Remarks of Steven T. Miller, IRS Deputy Commissioner Service and Enforcement, Before the Tax Executives Institute, Mid-Year Conference, March 26, 2011

Belastingsdienst - Holland

Enforcement of EORI-numbers has been postponed till the 1st of July

VERO Skat - Finland

Kvittning av skatter mot negativ moms.

EFRAG (European Financial Reporting Advisory Group) - Internationalt

EFRAG's final comment letter on ESMA Considerations of Materiality in Financial Reporting

OECD - Internationalt

European Union: taxation and tax policy

OECD - Internationalt

Tax: OECD to simplify transfer pricing rules

EFRAG (European Financial Reporting Advisory Group) - Internationalt

EFRAG's Final Comment Letter on the IASB's ED Transition Guidance (Proposed amendments to IFRS 10)

Bundesministerium der Finanzen - Tyskland

Umsatzsteuerbefreiung nach § 4 Nr. 26 Buchst. b UStG; BMF-Schreiben vom 2. Januar 2012 - IV D 3 - S 7185/09/10001 (2011/1016375) - (BStBl I S. 64)

IRS - USA

IR-2012-37, March 23, 2012 — IRS will provide relief to farmers who incur penalties because they didn't timely receive Forms 1099 from MF Global or its court appointed trustee, and were unable to file their 2011 tax return by March 1, 2012.

Skatteverket - Sverige

Fiskelag, mervärdesskatt

Bundesministerium der Finanzen - Tyskland

Umsatzsteuer; Beleg- und Buchnachweispflichten bei der Steuerbefreiung für Ausfuhrlieferungen (§ 4 Nr. 1 Buchst. a, § 6 UStG); Änderungen der §§ 9 bis 11, 13 und 17 UStDV durch die Zweite Verordnung zur Änderung steuerlicher Verordnungen

IRS - USA

IR-2012-36, March 22, 2012 — Fiscal Year 2011 stats are available in the recently issued IRS Data Book.

HM Revenue & Customs - England

Revenue & Customs Brief 08/12 - issued 21 March 2012. This Brief provides guidance on the application of the flagging rules for tonnage tax in 2012.

HM Revenue & Customs - England

Revenue & Customs Brief 09/12 - issued 21 March 2012. This brief gives information about changes to the procedures for the use of red diesel in private pleasure craft from 1 April 2012.

HM Revenue & Customs - England

Revenue & Customs Brief 40/11 - issued 9 December 2011. The Rural Fuel Duty relief scheme for the Scottish Islands and the Scilly Isles comes into effect on 1 January 2012. The Brief explains how the scheme will operate and how retailers may claim relief

HM Revenue & Customs - England

Revenue & Customs Brief 33/11 - issued 30 August 2011. Brief outlining HMRC's position after the Dransfield Novelty Company and others Tribunal decision concerning the duty liability of lottery machines.

VERO Skat - Finland

Skattekontoutdrag för mars. På skattekontoutdraget för mars visas kontotransaktionerna för tiden 19.2.2011 - 17.3.2012. På skattekontot registreras förutom de skatter och skattekontobetalningar som deklarerats med periodskattedeklarationen också kontotransaktioner för sådana återbärings- eller debiteringsbeslut som gäller skatter på eget initiativ.

Skatteverket - Sverige

Inkomsttaxering

Belastingsdienst - Holland

Not all EMCS consignments are always visible in the secure section of the website

Toll - Norge

Fritak for særavgifter for Kystvaktens fartøy

International Tax Dialogue - Internationalt

IMF - A Partial Race to the Bottom: Corporate Tax Developments in Emerging and Developing Economies

International Tax Dialogue - Internationalt

IMF - Assessing the Variability of Tax Elasticities in Lithuania

International Tax Dialogue - Internationalt

IMF - Debt, Taxes and Banks

International Tax Dialogue - Internationalt

IMF - Empirical Evidence on the Effects of Tax Incentives

International Tax Dialogue - Internationalt

IMF - Equity and Fiscal Policy: The Income Distribution Effects of Taxation and Social Spending in Central America

International Tax Dialogue - Internationalt

IMF - International Fuel Tax Assessment: An Application to Chile

International Tax Dialogue - Internationalt

IMF - Raising the Consumption Tax in Japan: Why, When, How?

International Tax Dialogue - Internationalt

IMF - Reforming the Tax System to Promote Environmental Objectives: An Application to Mauritius

International Tax Dialogue - Internationalt

IMF - Tax Revenue Response to the Business Cycle

International Tax Dialogue - Internationalt

IMF - Taxing Financial Transactions: An Assessment of Administrative Feasibility

International Tax Dialogue - Internationalt

IMF - The Taxation and Regulation of Banks

International Tax Dialogue - Internationalt

Australia - Disrupting the business model of crime

International Tax Dialogue - Internationalt

United States - SOI Tax Stats - IRS Data Book

IRS - USA

IR-2012-35, March 19, 2012 — The IRS seeks volunteers to serve on the Taxpayer Advocacy Panel (TAP), a federal advisory committee that listens to taxpayers, identifies key issues, and makes recommendations for improving IRS service.

VERO Skat - Finland

Rörelseidkare och yrkesutövare ska lämna in sina inkomstskattedeklarationer senast 2.4.2012.. Rörelseidkare och yrkesutövare får den förhandsifyllda skattedeklarationen i början av mars. Den förhandsifyllda skattedeklarationen visar inte beskattningsresultatet eftersom uppgifterna om näringsverksamheten ännu inte står till Skatteförvaltningens förfogande.

EFRAG (European Financial Reporting Advisory Group) - Internationalt

Endorsement Status Report Update

EFRAG (European Financial Reporting Advisory Group) - Internationalt

EFRAG, the DASB and the ASB organise outreach event on Proactive Discussion Paper

EFRAG (European Financial Reporting Advisory Group) - Internationalt

EFRAG, the AFRAC, the ASB and the OIC organise outreach event on Proactive Discussion Papers

HM Revenue & Customs - England

Revenue & Customs Brief 07/12 - 16 March 2012. This Brief confirms changes to the procedure for the submission of Intrastat supplementary declarations that apply from 1 April 2012.

Skatteetaten - Norge

Høyesteretts kjennelse av 2. februar 2012 (Höegh Eiendom AS) – Skattedirektoratets kommentar til kjennelsen.

International Tax Dialogue - Internationalt

United States - IRS Releases the Dirty Dozen Tax Scams for 2012

International Tax Dialogue - Internationalt

United States - Treasury, IRS Issue Proposed Regulations for FATCA Implementation

Toll - Norge

Gebyr på elektriske og elektroniske produkter - nye satser og gebyrkoder fra 1. april 2012

Skatteverket - Sverige

Andelskraft

IRS - USA

IR-2012-34, March 14, 2012 — A new online search tool, Exempt Organizations Select Check, has been launched to help users more easily find key information about tax-exempt organizations, such as federal tax status and filings.

Skatteverket - Sverige

SPAR

IRS - USA

IR-2012-33, March 13, 2012 — The IRS encouraged small employers to check out the small business health care tax credit and then claim it if they qualify.

Toll - Norge

Elektronisk skips anløpsmelding i Safe Sea Net - endringer fra 15. mars 2012

EFRAG (European Financial Reporting Advisory Group) - Internationalt

IASB and EFRAG discuss status of ongoing projects and other topics

EFRAG (European Financial Reporting Advisory Group) - Internationalt

EFRAG, the ASB and the OIC organise outreach event on Proactive Discussion Papers

Skatteverket - Sverige

Skattefri kostnadsersättning till dagbarnvårdare

Toll - Norge

Avgift på elektrisk kraft - ny tilleggskode

IRS - USA

IR-2012-32, March 9, 2012 — The IRS announced that it has begun providing test results to tax return preparers who have taken the new return preparer competency test.

Belastingsdienst - Holland

Newsletter about excise duty on additives for motor fuels

VERO Skat - Finland

Pappersdeklaration: använd endast Skatteförvaltningens ursprungliga blanketter. Skatteförvaltningen behandlar samfundens skattedeklarationer (blanketterna 4, 6, 6C och 6B) elektroniskt. Skatteförvaltningen konverterar pappersdeklarationerna till elektroniskt format. Konverteringen görs med skanning och optisk läsning. Det är viktigt att man använder de ursprungliga blanketterna och att man fyller i dem tydligt.

VERO Skat - Finland

Postningen av fastighetsbeskattningsbesluten 2012 har börjat. Postningen av besluten om fastighetsbeskattningen har tidigarelagts. Merparten av fastighetsägarna får beslutet om fastighetsbeskattningen för 2012 före utgången av mars. Sammanlagt postas ca två miljoner beskattningsbeslut.

VERO Skat - Finland

Det lönar sig att lämna in skattedeklarationen elektroniskt. Skattedeklarationen och dess bilagor kan lämnas in elektroniskt. Fördelar med en elektronisk deklaration är bl.a. de kontroller som görs i samband med inlämnandet av deklarationen och som styr företaget att lämna in deklarationen rätt och därigenom minskar kontakter mellan Skatteförvaltningen och kunden efteråt.

Skatteetaten - Norge

Merverdiavgift for reinbeitedistriktene – fradragsrett for inngående avgift. Uttalelsen gjelder spørsmål om avløfting av påløpt merverdiavgift ved anskaffelse av reingjerder og andre anlegg.

VERO Skat - Finland

Deklarationsanvisningar har förnyats: antalet sidor är färre, utseendet blir fräschare.

Skatteetaten - Norge

Behandlingen av merverdiavgift for tjenester knyttet til innenriks og utenriks luftfart. SKD-melding nr. 6/12

IRS - USA

IR-2012-31, March 7, 2012 — The IRS announced a major expansion of its “Fresh Start” initiative to help struggling taxpayers with new penalty relief to the unemployed and making Installment Agreements more available.

Skatteetaten - Norge

Avslag på søknad om forlengelse av terminfrist 10. april 2012. Skattedirektoratet avlso søknad fra NARF om forlengelse av terminfrist i brev 21. februar 2012.

EFRAG (European Financial Reporting Advisory Group) - Internationalt

EFRAG/IASB Joint Meeting 9 March 2012

OECD - Internationalt

OECD recommends action on international tax loopholes

Skatteverket - Sverige

Hur bestäms marknadsvärdet för ett finansiellt instrument på ett investeringssparkonto?

Skatteverket - Sverige

Inkomsttaxering

Skatteverket - Sverige

Inkomsttaxering

HM Revenue & Customs - England

Revenue & Customs Brief 04/12 - 5 March 2012. This Brief is to confirm HM Revenue & Customs? (HMRC) position following the decision in the case of Harrier LLC in the First Tier Tribunal. The case concerned the liability of photo books.

Belastingsdienst - Holland

Statistical documents for tunas and tuna-like species to processed as entry rather than import

VERO Skat - Finland

Skatteförvaltningens uppdaterade anvisning om omvänd momsskyldighet inom byggbranschen har publicerats. Den uppdaterade anvisningen kombinerar Skatteförvaltningens tidigare anvisning om den omvända momsskyldigheten inom byggbranschen och de vanligaste frågorna och svaren kring temat. Den svenskspråkiga anvisningen publiceras inom den närmaste framtiden.

Skatteverket - Sverige

Undantaget för skatteplikt för utbildning, mervärdesskatt

IRS - USA

IR-2012-30, March 2, 2012 — The winter 2012 issue of the Statistics of Income Bulletin has been released.

IRS - USA

IR-2012-29, March 2, 2012 –– The Internal Revenue Service warned senior citizens and other taxpayers to beware of an emerging scheme tempting them to claim fraudulent refunds.

Skatteverket - Sverige

Ansvar för arbetsgivaravgifter - mottagare omfattas inte längre av A-SINK - ändrade regler

VERO Skat - Finland

Ändring av tonnageskattelagen i kraft. Reviderad tonnageskattelag träder i kraft . .

Toll - Norge

Konvensjonen om felles preferanseopprinnelsesregler for Europa og statene ved Middelhavet

OECD - Internationalt

Costa Rica becomes first Central American country to sign international tax agreement

Skatteverket - Sverige

Nyheter i namnlagen avseende namn som förvärvats i annat EES-land

HM Revenue & Customs - England

Revenue & Customs Brief 03/12 - 29 February 2012. Update on review of insolvency processes following the Paymex Limited VAT Tribunal decision.

Skatteetaten - Norge

Spørsmål om kontinuitetskravet er oppfylt ved trekantfusjon, fisjon og aksjeklasser

Skatteetaten - Norge

Illojal utnyttelse av fusjonsreglene. Fusjonsreglene kan ikke benyttes til å hente ut utbytte skattefritt.

VERO Skat - Finland

Lägesbild av grå ekonomi 1/2012.

OECD - Internationalt

Public comments received on the discussion draft on the definition of “permanent establishment” in the OECD Model Tax Convention

HM Revenue & Customs - England

Revenue & Customs Brief 06/12 - issued 28 February 2012. This Brief covers the Government announcement to introduce legislation in Finance Bill 2012 to correct Landfill Tax legislation retrospectively, this measure will bring Landfill Tax legislation for Scottish sites into line with the rest of the UK.

HM Revenue & Customs - England

Revenue & Customs Brief 05/12 - 27 February 2012. This Brief introduces new guidance on the VAT liability of caravan pitch rentals, which reflects minor amendments effective from 1 March 2012.

VERO Skat - Finland

Kvittning av skatter mot negativ moms.

VERO Skat - Finland

Ändringar i fastighetsbeskattningen 2012. Postningsdatumen för fastighetsbeskattningsbesluten ändras. Besluten postas redan under mars månad.

OECD - Internationalt

Tax: India ratifies Convention on Mutual Administrative Assistance in Tax Matters

IRS - USA

Feb. 15, 2012 — Commissioner Shulman speaks before the Tax Council Policy Institute in Washington, D.C., on business tax risk.

IRS - USA

IR-2012-28, Feb. 23, 2012 — Interest rates remained unchanged for the quarter beginning April 1, 2012.

IRS - USA

IR-2012-27, Feb. 23, 2012 — The IRS released revised Form 941 enabling employers to properly report the newly-extended payroll tax cut benefiting nearly 160 million workers.

IRS - USA

IR-2012-26, Feb. 23, 2012 — Refunds totaling more than $1 billion may be waiting for one million people who did not file a 2008 tax return.

Skatteverket - Sverige

Frågor med anledning av Skatteverkets ställningstagande om företagsförmedling

VERO Skat - Finland

Skatteförvaltningens anvisning Ändring av mervärdesskatten på prenumererade tidningar och tidskrifter har publicerats. Lagen om ändring av mervärdesskattelagen stadfästes 2.12.2011. Skattesatsen som tillämpas på tidningar och tidskrifter som prenumereras för minst en månads tid höjdes från 0 % till 9 % fr.o.m. 1.1.2012.

VERO Skat - Finland

Skattekontoutdrag för februari. På skattekontoutdraget för februari visas kontotransaktionerna för tiden 18.1.2011 - 18.2.2012. På skattekontot registreras förutom de skatter och skattekontobetalningar som deklarerats med periodskattedeklarationen också kontotransaktioner för sådana återbärings- eller debiteringsbeslut som gäller skatter på eget initiativ.

VERO Skat - Finland

FODS informations- och e-tjänster fortsätter att öka i popularitet.

OECD - Internationalt

Greece: signs international tax agreement to tackle tax evasion

Skatteverket - Sverige

Inkomsttaxering

Skatteverket - Sverige

Inkomsttaxering

VERO Skat - Finland

Skatteförvaltningens kundservice omformas på små orter.

HM Revenue & Customs - England

Revenue & Customs Brief 02/12 - issues 20 February 2012. This Brief explains HM Revenue & Customs change of view on the interpretation of section 319(4) ITEPA 2003. HMRC now accepts that smartphones satisfy the conditions to qualify as mobile telephones.

OECD - Internationalt

Working Smarter

IRS - USA

IR-2012-25, Feb. 17, 2012 — The Internal Revenue Service has awarded over $9 million in matching grants to Low Income Taxpayer Clinics for the 2012 grant cycle.

IRS - USA

IR-2012-24, Feb. 18, 2012 — The IRS has issued guidance that allows certain estates of married individuals who died during the first six months of 2011 an extension of the deadline to make the portability election.

IRS - USA

IR-2012-23, Feb. 16, 2012 –– The Internal Revenue Service today issued its annual “Dirty Dozen” ranking of tax scams, reminding taxpayers to use caution during tax season to protect themselves against a wide range of schemes ranging from identity theft to return preparer fraud.

IRS - USA

IR-2012-22, Feb. 15, 2012 — The Internal Revenue Service updated rules on permissible communications between the Office of Appeals and other parts of the IRS.

Skatteetaten - Norge

Foreldelse av kompensasjonskrav - endring av retningslinjer. Vi viser til Skattedirektoratets fellesskriv av 7. juni 2010 som blant annet omhandler foreldelse av kompensasjonskrav.

Belastingsdienst - Holland

Availability of electronic tax return systems to be improved by Customs

OECD - Internationalt

FATF steps up the fight against money laundering and terrorist financing

OECD - Internationalt

Serious Economic Crime: Serious Economic Crime: A boardroom guide to prevention and compliance

OECD - Internationalt

Norway: Taxation and tax policy

Skatteverket - Sverige

Beräkning av lönebaserat utrymme när andelar förvärvats under året före beskattningsåret

OECD - Internationalt

Security and Authentication Issues in the Delivery of Electronic Services to Taxpayers

OECD - Internationalt

Right from the Start: Influencing the Compliance Environment for Small and Medium Enterprises

OECD - Internationalt

Reducing Opportunities for Tax Non-compliance in the Underground Economy

OECD - Internationalt

Dealing Effectively with the Challenges of Transfer Pricing

IRS - USA

Feb. 13, 2012 — Commissioner Shulman speaks before the Financial Accounting Foundation at the New York Stock Exchange in New York City.

IRS - USA

FS-2012-10, February 2012 — The Administration’s fiscal year (FY) 2013 budget request for the IRS is approximately $12.8 billion, a $944.5 million increase (8%) over the FY 2012 enacted level but only a $639.3 million increase (5.3%) from the level enacted for FY 2011.

IRS - USA

IR-2012-21, Feb. 13, 2012 — Partnerships may now provide K-1s to partners electronically.

IRS - USA

IR-2012-20, Feb. 13, 2012 — Town hall and consultation listening meetings will be held across the country to discuss proposed guidance on possible standards for determining if a retirement plan is a governmental plan under section 414(d) of the Internal Revenue Code.

Skatteetaten - Norge

Skattefri fisjon etter aksjeloven/allmennaksjeloven § 14-11 b og verdivurdering etter skatteloven § 11-8.

Toll - Norge

Kommentarer til tolltariffen 2012

IRS - USA

IR-2012-19, Feb. 13, 2012 — Commenters now have until March 14 to submit to the IRS their written comments regarding the application of the general welfare exclusion to Indian tribal government programs.

VERO Skat - Finland

Kunder nöjda med webbtjänsten Skattekonto.

HM Revenue & Customs - England

Bringing your belongings and private motor vehicle to the UK from outside the EC. Find out how to import your belongings and private motor vehicle, claim any duty and tax reliefs that may apply, and register, license and insure your vehicle. Update 1 (Jan 07) and Update 2 (Oct 07) are included at the end of this notice.

HM Revenue & Customs - England

Merchandise in baggage. Explanation of the Customs requirements for commercial goods imported or exported by passengers in their accompanied baggage or their private vehicle.

HM Revenue & Customs - England

Sailing your pleasurecraft to and from the United Kingdom. Explains the customs requirements for private individuals who sail their pleasure craft to and from the United Kingdom.This notice has Updates which have been added at the end of the notice.

HM Revenue & Customs - England

Intellectual property rights. This notice explains how we operate the EU legislation on counterfeit, pirated, patent and other intellectual property infringing goods and the UK legislation on goods infringing trademarks and copyright.

HM Revenue & Customs - England

Extra statutory concessions. This notice gives details of all HM Revenue & Customs Extra-Statutory Concessions (ESCs) in force at the time of going to print.

HM Revenue & Customs - England

Intrastat General Guide. This notice provides a general guide to Intrastat for businesses which trade with other Member States of the European Union (EU).

HM Revenue & Customs - England

Report and clearance by ships' masters. This notice explains the report and clearance procedures for commercial vessels arriving in, or departing from, the UK. Update 1 (Jan 07) is included at the end of this notice.

HM Revenue & Customs - England

Customs Flexible Accounting System (FAS). Relevant to agents/importers wishing to pay for charges due on imported goods using the immediate payment accounting system known as FAS. Provides guidance to HMRC staff involved with processing/accounting for immediate payment transactions in CHIEF.

HM Revenue & Customs - England

Deferring duty, VAT and other charges. This notice is relevent to importers/agents wishing to pay charges due on imported goods using the Duty Deferment system.

HM Revenue & Customs - England

General Guarantee Accounts. This notice tells you how to secure payment to Customs and Excise using a General Guarantee Account.

HM Revenue & Customs - England

ATA and CPD Carnets. ATA Carnets allow the temporary import and export of goods provided the goods are intended for return to the country of origin without having undergone any change and CPD Carnets.

HM Revenue & Customs - England

Attendance and charges by HM Revenue & Customs. This notice explains how you can get Customs and Excise officers to attend at places they are not normally on duty or at times outside normal hours.

HM Revenue & Customs - England

Attendance at private premises by HM Revenue & Customs. This notice explains how you can get Customs and Excise officers to attend at trading premises or private homes, for example to clear your imports or exports

HM Revenue & Customs - England

Authorised Economic Operator. This notice explains the purpose of Authorised Economic Operators and how you can apply for authorisation as an AEO.

HM Revenue & Customs - England

A guide for international post users. This notice explains what happens when you import or export goods by post through Royal Mail or Parcelforce Worldwide.

HM Revenue & Customs - England

Trade imports by post: how to complete customs documents. This notice gives general guidance to postal importers of trade consignments when a declaration (entry) on a Single Administrative Document (SAD) is required.

HM Revenue & Customs - England

Imported goods: Customs procedures and Customs debt. The notice informs importers and freight forwarders of the customs procedures for importing goods, their liability for customs debts and the collection and recovery procedures for such debts

HM Revenue & Customs - England

Temporary Storage and approved depositories. Temporary Storage and approved depositories are places authorised by customs for the storage of non-EC goods before such goods are cleared to a customs approved treatment or use.

HM Revenue & Customs - England

Temporary Admission. Claiming relief from customs charges on non-EU goods temporarily imported for use in the EU.

HM Revenue & Customs - England

Official Customs seals and trader sealing. Illustrates how to recognise an official customs seal, what to do if a seal is broken and lists the seals that authorised traders can use in place of official customs seals.

HM Revenue & Customs - England

Customs procedures at CCS-UK locations. This notice details the information, and its format, required by Customs for the control of freight at frontier locations where CCS-UK is used.

HM Revenue & Customs - England

Inward processing relief. Find how it may be possible to obtain duty relief on goods imported from outside the EC that are processed and re-exported from the Community using Inward Processing Relief (IPR).

HM Revenue & Customs - England

Inward processing relief using a simplified authorisation. Find out how you may be able to obtain duty relief on goods imported from outside the EC that are processed and re-exported/exported from the Community using the inward processing relief (IPR) simplified authorisation procedures. Update 1 (Sep 2007) is included at the end of this notice.

HM Revenue & Customs - England

Customs warehousing. Explains how under the arrangements of customs warehousing payment of import duties and/or VAT is suspended or delayed when non-Community goods are stored in premises.

HM Revenue & Customs - England

Outward processing relief. This notice explains how it may be possible to obtain relief from Customs duties when re-importing Community goods that have previously been exported from the EC for processing. Update 1 (Jan 2007) and Update 2 (Nov 2007) are included at the end of this document.

HM Revenue & Customs - England

Customs: Importing returned goods free of duty and tax. Find out how to reimport goods in the same state they were in on previous export and obtain total or partial relief from customs charges. Update 1 (Jan 07) and Update 2 (Oct 2007) are included at the end of this notice.

HM Revenue & Customs - England

Processing Under Customs Control (PCC). Explains the PCC procedure and the conditions under which duty relief may be claimed. Update 1 (Apr 2004), Update 2 (Feb 2006), Update 3 (Jan 07), Update 4 (Oct 07) and Update 5 (April 09) are included at the end of this notice.

HM Revenue & Customs - England

Valuation of imported goods for customs purposes, VAT and trade statistics. Find out how to value imported goods to comply with EC regulations.

HM Revenue & Customs - England

Rejected imports: repayment or remission of duty and VAT. Find out how to claim repayment or remission of customs charges on imported goods which you reject.

HM Revenue & Customs - England

Export procedures. A general guide to customs requirements for anyone involved in exporting goods.

HM Revenue & Customs - England

Civil evasion penalty investigations. This notice explains what happens when Customs and Excise investigate potential smuggling and fraudulent declarations

HM Revenue & Customs - England

Civil penalties for contraventions of customs law. Find out how we calculate and notify customs civil penalties for contraventions of legal requirements.

HM Revenue & Customs - England

Temporary admission - temporarily importing non-EU containers and pallets. When relief from customs charges can be claimed under 'Temporary Admission' on non EU Containers and Pallets temporarily imported from outside the EU.

HM Revenue & Customs - England

Temporary admission - temporarily importing non-EU means of transport. When relief from customs charges can be claimed under ‘Temporary Admission’ on non-EU means of transport temporarily imported from outside the EU.

HM Revenue & Customs - England

Imports by charities free of duty and VAT. Find out how approved charitable or philanthropic organisations can import certain goods free of duty and VAT. Update 1 (Jan 07) and Update 2 (Oct 2007) are included at the end of this notice.

HM Revenue & Customs - England

Free Zones. This notice explains the customs requirements for the designated UK Free Zones, including how you may store, handle or process goods imported into Free Zones.

HM Revenue & Customs - England

Importing scientific instruments free of duty and VAT. Find out how to import scientific instruments for research purposes free of duty and VAT. Update 1 (Apr 2004), Update 2 (Sep 2004), Update 3 (Jan 07) and Update 4 (Oct 07) are included at the end of this notice.

HM Revenue & Customs - England

Importing donated medical equipment free of duty and VAT. Find out how to import donated medical equipment free of duty and VAT. Update 1 (Apr 2004), Update 2 (Sept 2004), Update 3 (Jan 2007), and Update 4 (Oct 2007) are included at the end of this notice.

HM Revenue & Customs - England

Importing miscellaneous documents and other related articles free of duty/VAT. Find out how to import miscellaneous documents such as advertising material and tourist information literature free of duty and VAT. Update 1 (Apr 2004), Update 2 (Sep 2004), Update 3 (Jan 07) are included at the end of this notice. Update 4 is included at the end of this notice.

HM Revenue & Customs - England

Importing capital goods free of duty and VAT. Find out how to import capital goods free of duty and VAT when moving your business to the UK. Update 1 (Apr 2004), Update 2 (Sep 2004), Update 3 (Jan 07) and Update 4 (Oct 07) are included at the end of this notice.

HM Revenue & Customs - England

Importing private gifts free of duty and VAT. This notice has been cancelled and replaced by Notice 143 A guide for international post users.

HM Revenue & Customs - England

Importing museum and gallery exhibits free of duty and VAT. Find out how to import museum and gallery exhibits of an educational, scientific or cultural nature free of duty and VAT. Update 1 (Apr 2004), Update 2 (Sep 2004) Update 3 (Jan 2007) and Update 4 (Oct 2007) are included at the end of this notice.

HM Revenue & Customs - England

Imported antiques. Importing antiques. Relevant to all importers/exporters engaged in International trade.

HM Revenue & Customs - England

Importing decorations and awards free of duty and VAT. Find out how to import decorations and awards free of duty and VAT. Update 1 (Apr 2004), Update 2 (Sep 2004), Update 3 (Jan 2007) and Update 4 (Oct 2007) are included at the end of this notice.

HM Revenue & Customs - England

Importing animals for scientific research free of duty and VAT. Tells you how to import animals for scientific research free of duty and VAT. Update 1 (Apr 2004), Update 2 (Nov 2004), Update 3 (Jan 2007) and Update 4 (Oct 2007) are included at the end of this notice.

HM Revenue & Customs - England

Importing biological and chemical substances for research free of duty and VAT. Find out how to import biological and chemical substances for research free of duty and VAT. Update 1 (Apr 2004), Update 2 (Sep 2004), Update 3 (Jan 2007) and Update 4 (Nov 2007) are included at the end of this notice.

HM Revenue & Customs - England

Importing commercial samples of negligible value free of duty and VAT. Find out how to import commercial samples of negligible value free of duty and VAT. Update 1 (Dec 2006) and Update 2 (Oct 2007) are included at the end of this notice.

HM Revenue & Customs - England

Importing inherited goods free of duty and VAT. Find out how to import goods you inherit from a deceased person free of duty and VAT. Update 1 (Jan 2007) and Update 2 (Oct 2007) are included at the end of this notice.

HM Revenue & Customs - England

Importing blood grouping, tissue typing & therapeutic substances duty & VAT free. Find out how to import blood grouping, tissue typing and certain therapeutic substances free of duty and VAT. Update 1 (Apr 2004), Update 2 (Nov 2004), Update 3 (Dec 2006), Update 4 (Oct 2007) are included at the end of this notice.

HM Revenue & Customs - England

Importing goods for disabled people free of duty and VAT. Find out how to import goods specially designed for disabled people free of duty and VAT. Update 1 (Jan 2007) and Update 2 (Oct 2007) are included at the end of this notice.

HM Revenue & Customs - England

Importing visual and auditory materials free of Duty and VAT. Find out how to import visual and auditory materials of an educational, scientific or cultural nature free of duty and VAT. Update 1 (Apr 2004) and Update 2 (Sep 2004), Update 3 (Jan 2007) and Update 4 (Oct 2007) are included at the end of this notice.

HM Revenue & Customs - England

Importing goods for test free of Duty and VAT. Find out how to import goods for examination, analysis or test free of duty and VAT. Update 1 (Jan 2007) and Update 2 (Oct 2007) are included at the end of this notice.

HM Revenue & Customs - England

Tariff Quotas. A brief outline of the Tariff Quota regime that allows import of certain produce at a reduced duty rate.

HM Revenue & Customs - England

Anti-dumping and countervailing duties. Find out what Anti-Dumping and Countervailing duties are and whether your products might be affected.

HM Revenue & Customs - England

Visiting Forces. Advice for VAT-registered firms supplying goods and services to visiting forces, NATO International Military Headquarters and US military cemeteries in the UK on their tax and duty reliefs.

HM Revenue & Customs - England

TIR procedures. This notice has been cancelled. Please refer instead to the Transit Manual, available on the European Commission's website.

HM Revenue & Customs - England

A brief guide to import procedures. The notice gives importers and freight forwarders a brief overview of some of the more important customs import facilities and procedures.

HM Revenue & Customs - England

Classifying your imports or exports. Classifying. Relevant to all importers/exporters engaged in International trade.

HM Revenue & Customs - England

Imports. VAT Notice 702: This notice deals with the payment and repayment of, and reliefs from, VAT on import of goods into the UK from outside the European Union (UK).

HM Revenue & Customs - England

Fiscal warehousing. VAT Notice 702/8: This is a notice which gives information on the VAT treatment of goods entered into, supplied within and removed from fiscal warehouses.

HM Revenue & Customs - England

VAT: Import Customs Procedures. VAT Notice 702/9: This notice explains the import VAT treatment of goods. It also gives guidance on the treatment of supplies of goods and supplies of services associated with these goods. Update 1 (Jan 2006) is included at the end of this notice.

HM Revenue & Customs - England

VAT Retail Exports. VAT Notice 704: VAT registered retailers using this scheme will be able to offer a refund of VAT on goods purchased by overseas travellers. Update 1 (Jan 2007) is included at the end of this notice.

HM Revenue & Customs - England

VAT refunds for travellers departing from the EC (Arabic version). Arabic version of notice specifically intended for overseas visitors and explains the procedures for buying goods tax free for export from the UK

HM Revenue & Customs - England

VAT refunds for travellers departing from the EC (Japanese version). Japanese version of notice specifically intended for overseas visitors and explains the procedures for buying goods tax free for export from the UK

HM Revenue & Customs - England

VAT refunds for travellers departing from the EC (Spanish version). Spanish version of this notice, intended for overseas visitors and explains the procedures for buying goods tax free for export from the UK

HM Revenue & Customs - England

Buyer's guide to personal exports of motor vehicles to destinations outside EU. This notice has been cancelled and replaced by Notice 707 VAT Personal Export Scheme.

HM Revenue & Customs - England

VAT: Supplies of vehicles under the personal export scheme for removal from EC. This notice has been cancelled and replaced by Notice 707 VAT Personal Export Scheme.

HM Revenue & Customs - England

Community/Common Transit. This notice has been cancelled and replaced by the Transit Manual, available on the European Commission's website. There is also information available in the UK Supplement to the Transit Manual.

HM Revenue & Customs - England

Customs Freight Simplified Procedures (CFSP). This Notice explains the purpose of Customs Freight Simplified Procedures, the procedures available and guidance on the authorisation conditions.

HM Revenue & Customs - England

Imported goods: end-use relief. This notice explains how it may be possible to import or receive certain goods at a reduced or nil rate of duty using end-use relief, provided they are put to a prescribed use under customs control and within a specified time limit.

HM Revenue & Customs - England

Common Agricultural Policy import procedures and special directions for goods. An overview of the Common Agricultural Policy (CAP) and details of the procedures for importing CAP goods, the charges that may apply and the system of CAP licencing.

HM Revenue & Customs - England

CAP Exports. This notice gives an overview of CAP export matters to exporters or potential exporters. Update 1 (Apr 2004) is included at the end of this notice.

HM Revenue & Customs - England

European Community Preferences: Trade with Turkey. Find out how to import goods from/export goods to Turkey at preferential rates of Customs duty.

HM Revenue & Customs - England

Tariff Preferences: Imports. Provides importers with general information about importing under preference. It also provides a brief introduction to the Generalised System of Preference (GSP).

HM Revenue & Customs - England

European Community Preferences: Export Procedures. Find out how to export goods under the EC's preferential trading arrangements.

HM Revenue & Customs - England

Tariff Preferences - Rules of origin for various countries including Albania. This notice explains and lists the rules of origin which must be satisfied if goods are to qualify for preferential tariff treatment on export to or import from ACP, Albania, Algeria, Bosnia-Herzegovina, Ceuta, Chile, Croatia, Egypt, Faroe Islands, Iceland, Israel, Jordan, Kosovo, Lebanon, Liechtenstein, Macedonia, Melilla, Moldova, Montenegro, Morocco, Norway, OCT, Serbia, South Africa, Switzerland, Tunisia, Turkey, and West Bank and Gaza Strip.

HM Revenue & Customs - England

Tariff Preferences: Rules of origin for Syria. This notice has been temporarily withdrawn. If you would like know which product specific Rule of Origin applies to the goods which you are importing from, or exporting to Syria under preference, you can contact the Customs, Stamps & Money Duty Liability Team.

HM Revenue & Customs - England

Tariff Preference: New GSP Rules of origin. This notice explains the rules of origin which must be satisfied if the goods are to qualify under the new GSP Rules of Origin.

HM Revenue & Customs - England

Tariff Preference: New GSP Rules of origin. This notice explains the rules of origin which must be satisfied if the goods are to qualify under the new GSP Rules of Origin.

HM Revenue & Customs - England

European Community: Binding Origin Information (BOI). Find out how to obtain and use a Binding Origin Information (BOI) decision.

HM Revenue & Customs - England

Tariff Preferences - rules of origin for Mexico. Do you want to import/export goods under preference? This Notice provides details of the specific origin rules which goods must meet to benefit from preferential rates of Customs duty.

HM Revenue & Customs - England

What if I don't pay?. What to do if you can't pay your tax or duty on time, and what we may do if you don't pay.

HM Revenue & Customs - England

Visits by Customs and Excise officers. Explains what to expect from us and what we expect from you when you are visited by officers carrying out VAT, Excise or International Trade visits.

HM Revenue & Customs - England

Simplified Import VAT Accounting (SIVA). Simplified Import VAT Accounting (SIVA) is a scheme that allows you to reduce the level of financial guarantee required to operate a duty deferment account for VAT purposes.

IRS - USA

IR-2012-18, Feb. 10, 2012 — Completion of the education requirement, which must be taken from IRS-approved providers, is a condition for the annual renewal of the PTIN, which is required to prepare federal tax returns.

Skatteetaten - Norge

Frivillig registrering - virkningstidspunktet ved avvikende terminlengde – Fellesskriv 9.2.12. Skrivet gjelder virkningstidspunktet for frivillig registrering for utleie av bygg eller anlegg ved avvikende terminlengde.

IRS - USA

IR-2012-17, Feb. 9, 2012 — New forms and guidance available on claiming the Work Opportunity Tax Credit, expanded for hiring veterans.

IRS - USA

IR-2012-16, Feb. 8, 2012 — IRS2Go 2.0, an expanded version of the IRS smartphone app, provides taxpayers easier access to practical tools and information.

IRS - USA

IR-2012-15, Feb. 8, 2012 — The Treasury Department and the IRS issued proposed regulations for the next major phase of implementing FATCA.

Skatteetaten - Norge

Registrering i Merverdiavgiftsregisteret og fakturering av merverdiavgift – Skattedirektoratets fellesskriv 7.2.12. Skrivet omhandler etterfakturering av mva for avgiftspliktig omsetning før registrering skjer.

Toll - Norge

Iverksettelse av GSP-ordningen for Myanmar (tidligere Burma)

Toll - Norge

Endringer i Transitterings- og SAD-konvensjonen

Skatteetaten - Norge

Merverdiavgift – Omdisponering av drosje. Uttalelsen gjelder spørsmål om når et personkjøretøy (drosje) kan anses omdisponert slik at fradragsført merverdiavgift må tilbakeføres, jf. merverdiavgiftsloven § 9-6.

Skatteverket - Sverige

Exekution

Skatteverket - Sverige

Inkomsttaxering, Skattebetalning

IRS - USA

IR-2012-14, Feb. 6, 2012 — A new online tool to help people easily find a location for volunteer tax preparation assistance is announced .

Skatteverket - Sverige

Trängselskatt och vägtrafikskatt - retroaktiv befrielse från skatteplikt

IRS - USA

IR-2012-13, Jan. 31, 2012 – The IRS and Justice Department today announced the results of a massive national sweep cracking down on suspected identity theft perpetrators as part of a stepped-up effort against refund fraud and identity theft.

VERO Skat - Finland

Lagändringar inom personbeskattningen 2012. I början av 2012 har flera lagändringar som berör inkomstbeskattningen av fysiska personer trätt i kraft.

VERO Skat - Finland

Inlämningsdagen för periodskattedeklaration och förfallodagen för inbetalning av moms i årsförfarandet är 29.2.2012. De företag som är i årsförfarandet ska deklarera momsuppgifterna för 2011 senast vid utgången av februari. Inlämningsdagen för periodskattedeklaration och förfallodagen för inbetalning av moms är 29.2.2012.

Belastingsdienst - Holland

New product safety guideline

Toll - Norge

Avgift på alkohol - levering av alkoholholdig drikk fra utenlandske skipshandlere

Toll - Norge

Avgift på sjokolade- og sukkervarer mv. i og på is – presisering av avgiftsomfanget

Toll - Norge

Oppbevaring og bruk av skannede opprinnelsesbevis

VERO Skat - Finland

Den andra raten av kvarskatten. Den andra raten av kvarskatten för skatteåret 2010 ska betalas 1.2.2012.

Skatteetaten - Norge

Fisjon og størrelsen på kapitalforhøyelsen i overtakende selskap. Skattedirektoratet har den 31. januar 2012 avgitt en uttalelse til et skattekontor om hvilke krav til forhøyelsen av aksjekapitalen i utfisjonerte selskaper som kan oppstilles for at en fisjon skal være skattefri.

Skatteverket - Sverige

Vindkraftsproducents egenförbrukning av el när den egna vindkraftsproduktionen inte räcker till, energiskatt

Skatteverket - Sverige

Uppskov med beskattning av kapitalvinst på andel i oäkta bostadsföretag

Skatteverket - Sverige

Skatterättsnämndens förhandsbesked från den 10 februari 2004 avseende skattskyldighet till mervärdesskatt för bolagsmän i kommanditbolag

IRS - USA

IR-2012-12, Jan. 27, 2012 — Free tax preparation services for low- to moderate-income or elderly taxpayers are available nationwide.

IRS - USA

IR-2012-11, Jan. 27, 2012 — Millions of Americans who earned $49,078 or less may be able to take advantage of the Earned Income Tax Credit. Taxpayers should look into the credit to see if they qualify, especially if their financial, marital and parental statuses have changed recently.

VERO Skat - Finland

Kvittning av skatter mot negativ moms.

OECD - Internationalt

India signs international tax agreement

OECD - Internationalt

Rising Tax Revenues: A key to economic development in Latin American countries

Skatteetaten - Norge

Spørsmål om utenlandske transportører med grenseoverskridende direktetransport – Finansministerens svar 25.1.12. Redegjørelsen gjelder MVA-regler for utenlandske transportører med direktetransporter fra utlandet til mottaker i Norge.

Skatteetaten - Norge

Nye retningslinjer for ileggelse av tilleggsavgift. Skattedirektoratet har den 10. januar 2012 fastsatt retningslinjer for saker om ileggelse av tilleggsavgift etter merverdiavgiftsloven § 21-3.

HM Revenue & Customs - England

Revenue & Customs Brief 01/12 - 23 January 2012. This Brief explains HM Revenue & Customs policy on claims for VAT on goods on hand at registration that are received from persons who were previously registered for VAT and have now re-registered the same legal entity.

Bundesministerium der Finanzen - Tyskland

Umsatzsteuer; Änderung des § 3a Abs. 8 Satz 1 UStG durch das Beitreibungsrichtlinien-Umsetzungsgesetz - Anpassung der Abschnitte 3a.4 und 3a.14 UStAE

Bundesministerium der Finanzen - Tyskland

Übertragung von Gesellschaftsanteilen als Geschäftsveräußerung im Ganzen; Anwendung des BFH-Urteils vom 27. Januar 2011 - V R 38/09 -

Bundesministerium der Finanzen - Tyskland

Umsatzsteuervergünstigungen auf Grund des Ergänzungsabkommens zum Protokoll über die NATO-Hauptquartiere und Umsatzsteuerbefreiung nach § 4 Nr. 7 Satz 1 Buchstabe d UStG

VERO Skat - Finland

Skattekontoutdrag för januari. På skattekontoutdraget för januari visas kontotransaktionerna för tiden 18.12.2011 - 17.1.2012. På skattekontot registreras förutom de skatter och skattekontobetalningar som deklarerats med periodskattedeklarationen också kontotransaktioner för sådana återbärings- eller debiteringsbeslut som gäller skatter på eget initiativ.

VERO Skat - Finland

Oklar situation gällande rätten att dra av förluster vid ägarbyte. Skatteförvaltningen fortsätter tillämpandet av undantagstillståndssystemet, även om Högsta förvaltningsdomstolen har bett om ett förhandsavgörande från EU-domstolen.

IRS - USA

IR-2012-10, Jan. 18, 2012 –– IRS hosts second meeting to discuss matching information in real-time instead of by the look-back method.

IRS - USA

IR-2012-9, Jan. 17, 2012 — Five new members have been selected to serve on the Information Reporting Program Advisory Committee.

IRS - USA

IR-2012-8, Jan. 17, 2012 — IRS Free File opens today. Everyone can use Free File, either the brand-name software offered by IRS’ commercial partners or the online fillable forms.

IRS - USA

IR-2012-7, Jan. 17, 2012 — The IRS opened the 2012 electronic tax return filing season today with a reminder to taxpayers that e-file remains the best way to get fast refunds and ensure accurate tax returns.

IRS - USA

IR-2012-5, Jan. 9, 2012 — The IRS reopened the offshore voluntary disclosure program to help people hiding offshore accounts get current with their taxes and announced the collection of more than $4.4 billion so far from the two previous international programs.

IRS - USA

IR-2012-4, Jan. 6, 2012 — The Internal Revenue Service today released a new set of tax gap estimates for tax year 2006. The tax gap is defined as the amount of tax liability faced by taxpayers that is not paid on time.

IRS - USA

IR-2012-3, Jan 5, 2012 — New proposed guidelines to provide relief to more innocent spouses requesting equitable relief from income tax liability.

IRS - USA

IR-2012-1, Jan. 4, 2012 — Tax filing season begins today. E-file and Free File will be available beginning Jan. 17. Taxpayers have until April 17 to file their tax year 2011 returns.

IRS - USA

IR-2011-124, Dec. 23, 2011 — The Temporary Payroll Tax Cut Continuation Act of 2011 temporarily extends the two percentage point payroll tax cut for employees on wages through Feb. 29, 2012.

IRS - USA

IR-2011-120, Dec. 16, 2011 — Tax-exempt organizations with January and February filing due dates will have until March 30, 2012 to file their annual returns.

IRS - USA

FS-2011-13, December 2011 – This fact sheet summarizes information about federal income tax return and FBAR filing requirements for duel citizens in Canada, the United Kingdon and other countries.

IRS - USA

The IRS is providing special transitional relief to banks and other payment settlement entities required to begin reporting payment card and third-party network transactions on new Form 1099-K.

IRS - USA

FY 2011 IRS Enforcement and Service Results.

IRS - USA

Update on the new economic stimulus legislation.

IRS - USA

Regulations require all paid tax return preparers to obtain a PTIN. Preparers must renew their PTIN each year by December 31. Some preparers will also soon need to pass a competency test and take continuing education courses.

IRS - USA

Here are some “What if” scenarios and the possible tax impact.

IRS - USA

There is a variety of tax breaks available to assist with the expense of higher education.

IRS - USA

IRS Commissioner Doug Shulman discusses a range of tax administration issues.

IRS - USA

A collection of recent news releases, statements and other items related to IRS compliance and enforcement efforts.

IRS - USA

Find tax filing season statistics showing cumulative and comparative totals from the current filing season and from 2010.

Skatteetaten - Norge

Spørsmål om ulovfestet gjennomskjæring kommer til anvendelse på fusjon med etterfølgende nedbetaling av gjeld

Skatteetaten - Norge

Fisjon med etterfølgende rettet emisjon, spørsmål om ulovfestet gjennomskjæring

Skatteetaten - Norge

Gevinstbeskatning ved realisasjon av bolig/fritidsbolig

Skatteetaten - Norge

Generasjonsskifte, spørsmål om uttaksbeskatning

Skatteetaten - Norge

Funksjonell valuta og beholdning av norske kroner

Skatteetaten - Norge

Skifte av kreditor - spørsmål om realisasjon

Skatteetaten - Norge

Spørsmål om utleie av lokaler til konferanser og møter mv. omfattes av avgiftsplikt

Skatteetaten - Norge

Spørsmål om overdragelse av justeringsrett for kommunalt vann- og avløpsanlegg og når justeringsperioden starter

Skatteetaten - Norge

Omregning av funksjonell valuta

Skatteetaten - Norge

Incentivordning i arbeidsforhold - innvinning og tidfesting

Skatteetaten - Norge

Formuesbeskatning av livrente

Skatteetaten - Norge

Tidspunktet for verdsettelse ved fisjon

Skatteetaten - Norge

Bytteforholdet ved fusjon

Skatteetaten - Norge

Overføring av grunnkapital og kapitaltilskudd til stiftelse, spørsmål om inntektsbeskatning

Bundesministerium der Finanzen - Tyskland

Umsatzsteuervergünstigungen auf Grund des Ergänzungsabkommens zum Protokoll über die NATO-Hauptquartiere und Umsatzsteuerbefreiung nach § 4 Nr. 7 Satz 1 Buchstabe d UStG

Bundesministerium der Finanzen - Tyskland

Muster der Vordrucke für das Umsatzsteuer-Vergütungsverfahren nach § 4a UStG

Bundesministerium der Finanzen - Tyskland

Muster der Vordrucke im Umsatzsteuer-Voranmeldungs- und -Vorauszahlungsverfahren für das Kalenderjahr 2011

Bundesministerium der Finanzen - Tyskland

Bundeseinheitliche Vordrucke für die Umsatzsteuer-Sonderprüfung

HM Revenue & Customs - England

Aggregates Levy. A general guide to aggregates levy.

HM Revenue & Customs - England

Industrial and Agricultural Processes Relief. If you think you may be eligible for end use relief from the levy, this guide gives further details of those end uses.

HM Revenue & Customs - England

Air Passenger Duty. Provides information and guidance on Air Passenger Duty for aircraft operators, their representatives and others involved with air passenger transport.

HM Revenue & Customs - England

Special Accounting Schemes for Air Passenger Duty (APD). Provides information and guidance on special accounting schemes for Air Passenger Duty for aircraft operators and their representatives.

HM Revenue & Customs - England

Notice 1 Travelling to the UK. Guidance about what goods travellers can bring into the UK.

HM Revenue & Customs - England

Spirits production in the United Kingdom. This notice explains to anyone intending to manufacture spirits what they have to do to comply with all HM Revenue & Customs requirements.

HM Revenue & Customs - England

Duty Free Warehouse Warning. Notice that must be displayed at every entrance and exit of an excise premises, warning against improper removal of duty-suspended goods.

HM Revenue & Customs - England

Spirits in imported goods: Remission of excise duty. Covers the procedures and conditions governing the relief from Excise Duty.

HM Revenue & Customs - England

Cider production. This notice explains the effects of the law and regulations covering the production, storage and accounting for duty on cider and perry.

HM Revenue & Customs - England

Wine production. This notice explains the effects of the law and regulations covering the production, storage and accounting for duty on wine and made-wine.

HM Revenue & Customs - England

Cask ullaging tables. This notice contains tables to help calculate the quantity of liquid (the ullage) in a cask.

HM Revenue & Customs - England

Excise goods: holding and movement (export shops). Gives advice to anyone with an export shop on the general conditions and procedures that must be adhered to.

HM Revenue & Customs - England

Excise goods: Aircraft store floors. Gives information on the general conditions and requirements for aircraft store floors, and the procedures that must be followed.

HM Revenue & Customs - England

Registered consignees. Please read this Notice for information on the new Registered Consignee scheme, which replaces the Registered Excise Dealer and Shipper (REDS) scheme on 1 April 2010.

HM Revenue & Customs - England

Occasional Importers - EU trade in excise goods. This notice has been cancelled and replaced by Notice 204A Temporary Registered Consignees (March 2010).

HM Revenue & Customs - England

Occasional Importers - EU trade in excise goods - Annex 1. Annex 1 Overview of Occasional Importers scheme.

HM Revenue & Customs - England

Temporary Registered Consignees. Please read this Notice for information on the new Temporary Registered Consignee (TRC) scheme, which replaced the Occasional Importer scheme on 1 April 2010.

HM Revenue & Customs - England

Revenue Traders' Records. This notice explains what records you need to keep if you are a revenue trader. Update 1 (Aug 2004) is included at the end of this notice.

HM Revenue & Customs - England

Excise Duty: drawback. Gives information and guidance on Excise Duty drawback claims made in accordance with the Excise Goods (Drawback) Regulations 1995.

HM Revenue & Customs - England

Beer duty. If you are a commercial brewer, packager of beer and importer/exporter of beer, you should read the contents of this notice for details of all C&E requirements.

HM Revenue & Customs - England

Use of methylated spirits in the United Kingdom. This notice has been cancelled and replaced by Notice 473 (July 2005).

HM Revenue & Customs - England

Production, distribution and use of denatured alcohol. If you produce, distribute or use denatured alcohol, you need to be aware of the contents of this notice.

HM Revenue & Customs - England

Excise assessments. Tells you when and in what circumstances we will issue excise assessments.

HM Revenue & Customs - England

A general guide to Climate Change Levy. To provide registered traders with information on what climate change levy is and how it affect their businesses.

HM Revenue & Customs - England

Combined heat and power schemes. Provides information on the treatment for CCL purposes of CHP schemes assessed under the CHPQA programme.

HM Revenue & Customs - England

Reliefs and special treatments for taxable supplies. This notice provides information in respect of supplies of taxable commodities to which the full rate of levy does not apply, and the certification procedures that must be followed in respect of them.

HM Revenue & Customs - England

Electricity from renewable sources. This notice provides guidance to generators and suppliers of renewable source electricity and the prescribed conditions governing exemption.

HM Revenue & Customs - England

Penalties and interest. Provides information to suppliers of taxable commodities and relief recipients on penalties, interest and their rates.

HM Revenue & Customs - England

An introduction to Climate Change Levy. This notice provides basic information on the climate change levy.

HM Revenue & Customs - England

UK Duty Stamps Scheme. This Notice explains the requirements and registration process for the UK Duty Stamps Scheme.

HM Revenue & Customs - England

UK Duty Stamps Scheme - Annex 1. Am I eligible for registration? Flowchart.

HM Revenue & Customs - England

Notice of requirement to give security for Environmental Taxes. Explanation of requirement to give security.

HM Revenue & Customs - England

Remote gaming duty. This notice gives information to anyone who may be liable to pay the remote gaming duty which comes into effect from 1 September 2007.

HM Revenue & Customs - England

Pool betting duty. This notice is aimed at pool betting promoters and anyone else involved in providing facilities for playing pool betting.

HM Revenue & Customs - England

General betting duty. Bookmakers - a simple guide to general betting duty.

HM Revenue & Customs - England

Gaming duty. Casino operators - what you need to know about gaming duty.

HM Revenue & Customs - England

Bingo Duty. This notice is aimed at bingo promoters and anyone else involved in providing facilities for the playing of bingo.

HM Revenue & Customs - England

Registered mobile operators. A new Notice 202 reflecting the Regulatory change when selling excise goods for take away on journeys between Member States.

HM Revenue & Customs - England

Insurance Premium Tax. Registering for IPT and a general guide to the tax.

HM Revenue & Customs - England

A general guide to landfill tax. This notice provides a general guide to landfill tax. This is a tax on the disposal of waste to landfill. As such, it encourages efforts to minimise the amount of waste produced and the use of non-landfill waste management options, which might include recycling, composting and recovery.

HM Revenue & Customs - England

Reclamation of contaminated land. This notice explains the circumstances under which waste arising from the reclamation of contaminated land is exempt from Landfill Tax.

HM Revenue & Customs - England

Fuel for road vehicles. Suppliers and users of rebated fuels, and owners of 'excepted vehicles' will be interested in the contents of this Notice.

HM Revenue & Customs - England

Excise duty on gas for use as fuel in road vehicles. Find out about gas used to fuel a road vehicle.

HM Revenue & Customs - England

Hydrocarbon Oils: Customs Duty. Explains how customs duty is applied to hydrocarbon oil brought into the Community from non-member states.

HM Revenue & Customs - England

Mineral (Hydrocarbon) Oils: list of premises. A list of the locations of mineral oil producers premises, mineral oil warehouses, central accounting points and remote marking points.

HM Revenue & Customs - England

Fuel substitutes. This notice has been cancelled and will be incorporated into Notice 179E.

HM Revenue & Customs - England

Repayment of excise duty on heavy oil used by growers of horticultural produce. You should read this notice if you grow horticultural produce primarily for sale.

HM Revenue & Customs - England

Mineral (Hydrocarbon) Oil put to certain use: Excise Duty Relief. You should read this notice if you are a trader who supplies and/or use's oils for an industrial purpose.

HM Revenue & Customs - England

Rebate of duty on light oil used as furnace fuel. This will be of interest to businesses that obtain light oil for use as furnace fuel.

HM Revenue & Customs - England

Registered dealers in controlled oil. Find out about the scheme which requires anyone intending to sell or deal in controlled oils to be approved to do so, subject to the exclusion criterion.

HM Revenue & Customs - England

Bundesministerium der Finanzen - Tyskland

Umsatzsteuer; Vorsteuerabzug nach § 15 UStG und Berichtigung des Vorsteuerabzugs nach § 15a UStG unter Berücksichtigung der BFH-Urteile vom 9. Dezember 2010, V R 17/10, vom 12. Januar 2011, XI R 9/08, vom 13. Januar 2011, V R 12/08, vom 27. Januar 2011, V R 38/09 und vom 3. März 2011, V R 23/10

Bundesministerium der Finanzen - Tyskland

Umsatzsteuerbefreiung nach § 4 Nr. 26 Buchst. b UStG; Angemessene Entschädigung für Zeitversäumnis

Bundesministerium der Finanzen - Tyskland

Umsatzsteuer-Anwendungserlass - Stand zum 31. Dezember 2011

Bundesministerium der Finanzen - Tyskland

Umsatzsteuer-Anwendungserlass; Änderungen zum 31. Dezember 2011 (Einarbeitung von Rechtsprechung und redaktionelle Änderung)

Bundesministerium der Finanzen - Tyskland

Umsatzsteuer; Beleg- und Buchnachweispflichten bei der Steuerbefreiung für Ausfuhrlieferungen und für innergemeinschaftliche Lieferungen (§ 4 Nr. 1, § 6, § 6a UStG); Änderungen der §§ 9 bis 11, 13, 17, 17a, 17b und 17c UStDV durch die Zweite Verordnung zur Änderung steuerlicher Verordnungen - Nichtbeanstandungsregelung für bis zum 31. März 2012 ausgeführte Umsätze

Bundesministerium der Finanzen - Tyskland

Anwendung der Differenzbesteuerung (§ 25a UStG) bei der Veräußerung von Anlagevermögen

Bundesministerium der Finanzen - Tyskland

Umsatzsteuer; Umsatzsteuerrechtliche Behandlung der Umsätze aus Sortengeschäften einer Wechselstube; BFH-Urteil vom 19. Mai 2010, XI R 6/09

Bundesministerium der Finanzen - Tyskland

Umfang der Steuerermäßigung nach § 12 Abs. 2 Nr. 7 Buchst. a UStG; Abschnitt 12.5 Abs. 5 des Umsatzsteuer-Anwendungserlasses

Bundesministerium der Finanzen - Tyskland

Umsatzsteuer; Umsatzsteuerbefreiung für innergemeinschaftliche Lieferungen (§ 4 Nr. 1 Buchst. b, § 6a UStG); Nachweis der Voraussetzungen der Steuerbefreiung; BFH-Urteil vom 17.2.2011, V R 31/10, und EuGH-Urteil vom 7.12.2010, Rs. C-285/09

Bundesministerium der Finanzen - Tyskland

Umsatzsteuer; Erweiterung der Steuerschuldnerschaft des Leistungsempfängers (§ 13b UStG) auf bestimmte Lieferungen von Mobilfunkgeräten und integrierten Schaltkreisen - Anpassung des Abschnitts 13b.1 UStAE

Bundesministerium der Finanzen - Tyskland

Umsatzsteuer; EuGH-Urteil vom 30. September 2010, C-581/08 (EMI Group); Anpassung des Abschnitts 3.3 Absatz 13 UStAE

Bundesministerium der Finanzen - Tyskland

§ 4 Nr. 21 des Umsatzsteuergesetzes

Bundesministerium der Finanzen - Tyskland

Ermäßigter Steuersatz nach § 12 Abs. 2 Nr. 9 UStG für Leistungen aus der Bereitstellung von Kureinrichtungen

Bundesministerium der Finanzen - Tyskland

Umsatzsteuer; Änderungen der Steuerschuldnerschaft des Leistungsempfängers ( § 13b UStG) durch das Jahressteuergesetz 2010 - Anpassung des Abschnitts 13b.1 UStAE

Bundesministerium der Finanzen - Tyskland

Umsatzsteuervergünstigungen auf Grund des Zusatzabkommens zum NATO-Truppenstatut; Neuauflage der Liste der amtlichen Beschaffungsstellen

Bundesministerium der Finanzen - Tyskland

Artikel 344 und 345 der Richtlinie 2006/112/EG des Rates vom 28. November 2006 über das gemeinsame Mehrwertsteuersystem (MwStSystRL) - Sonderregelung für Anlagegold; Verzeichnis der Goldmünzen für das Jahr 2012

Bundesministerium der Finanzen - Tyskland

Steuerschuldnerschaft des Leistungsempfängers (§ 13b UStG)

Bundesministerium der Finanzen - Tyskland

Ermäßigter Umsatzsteuersatz für Umsätze mit Sammlermünzen

Bundesministerium der Finanzen - Tyskland

Aufforderung zur Abgabe einer berichtigten Umsatzsteuer-Voranmeldung/-Erklärung nach § 18b UStG (Vordruckmuster USt 1 ZS)

Bundesministerium der Finanzen - Tyskland

Umsatzsteuervergünstigungen auf Grund Art. 67 Abs. 3 des Zusatzabkommens zum NATO-Truppenstatut (NATO-ZAbk); Britisches Beschaffungsverfahren unter Verwendung einer Kreditkarte

Bundesministerium der Finanzen - Tyskland

Umsatzsteuer; Verbilligter Zins als Absatzförderung in der Automobilindustrie

Bundesministerium der Finanzen - Tyskland

Muster der Vordrucke im Umsatzsteuer-Voranmeldungs- und -Vorauszahlungsverfahren für das Kalenderjahr 2012

Bundesministerium der Finanzen - Tyskland

Muster der Umsatzsteuererklärung 2011

Bundesministerium der Finanzen - Tyskland

Umsatzsteuer; Grenzüberschreitende Personenbeförderungen im Luftverkehr (§ 26 Abs. 3 UStG) - Verzeichnis der Länder, zu denen Gegenseitigkeit festgestellt ist (Stand: 1. September 2011)

Bundesministerium der Finanzen - Tyskland

Umsatzsteuervergünstigungen auf Grund Art. 67 Abs. 3 des Zusatzabkommens zum NATO-Truppenstatut (NATO-ZAbk); Britisches Beschaffungsverfahren unter Verwendung einer Kreditkarte

Bundesministerium der Finanzen - Tyskland

Umsatzsteuerermäßigung nach § 12 Abs. 2 Nr. 1 UStG i. V. m. Nr. 52 Buchst. b der Anlage 2 zum UStG auf Umsätze mit Gehhilfe-Rollatoren

Bundesministerium der Finanzen - Tyskland

Umsatzsteuerliche Behandlung der Verpachtung landwirtschaftlicher Betriebe; Anwendung der Kleinunternehmerregelung nach § 19 Abs. 1 UStG

Bundesministerium der Finanzen - Tyskland

Umsatzsteuer; Berichtigung der Bemessungsgrundlage wegen Uneinbringlichkeit im Insolvenzverfahren

Bundesministerium der Finanzen - Tyskland

Umsatzsteuer; Änderung der Bemessungsgrundlage nach Rückgewähr der Anzahlung bzw. des Entgelts, § 17 Abs. 2 Nr. 2 und Nr. 3 UStG

Bundesministerium der Finanzen - Tyskland

Umsatzsteuer; Haftungsvergütung einer Personengesellschaft an einen persönlich haftenden Gesellschafter;

HM Revenue & Customs - England

Notice 1 Travelling to the UK. Guidance about what goods travellers can bring into the UK.

HM Revenue & Customs - England

Merchandise in baggage. Explanation of the Customs requirements for commercial goods imported or exported by passengers in their accompanied baggage or their private vehicle.

HM Revenue & Customs - England

Intrastat General Guide. This notice provides a general guide to Intrastat for businesses which trade with other Member States of the European Union (EU).

HM Revenue & Customs - England

Spirits in imported goods: Remission of excise duty. Covers the procedures and conditions governing the relief from Excise Duty.

HM Revenue & Customs - England

Deferring duty, VAT and other charges. This notice is relevent to importers/agents wishing to pay charges due on imported goods using the Duty Deferment system.

HM Revenue & Customs - England

General Guarantee Accounts. This notice tells you how to secure payment to Customs and Excise using a General Guarantee Account.

HM Revenue & Customs - England

Attendance and charges by HM Revenue & Customs. This notice explains how you can get Customs and Excise officers to attend at places they are not normally on duty or at times outside normal hours.

HM Revenue & Customs - England

Authorised Economic Operator. This notice explains the purpose of Authorised Economic Operators and how you can apply for authorisation as an AEO.

HM Revenue & Customs - England

A guide for international post users. This notice explains what happens when you import or export goods by post through Royal Mail or Parcelforce Worldwide.

HM Revenue & Customs - England

Cider production. This notice explains the effects of the law and regulations covering the production, storage and accounting for duty on cider and perry.

HM Revenue & Customs - England

Hydrocarbon Oils: Customs Duty. Explains how customs duty is applied to hydrocarbon oil brought into the Community from non-member states.

HM Revenue & Customs - England

Registered dealers in controlled oil. Find out about the scheme which requires anyone intending to sell or deal in controlled oils to be approved to do so, subject to the exclusion criterion.

HM Revenue & Customs - England

Temporary Admission. Claiming relief from customs charges on non-EU goods temporarily imported for use in the EU.

HM Revenue & Customs - England

Occasional Importers - EU trade in excise goods. This notice has been cancelled and replaced by Notice 204A Temporary Registered Consignees (March 2010).

HM Revenue & Customs - England

Revenue Traders' Records. This notice explains what records you need to keep if you are a revenue trader. Update 1 (Aug 2004) is included at the end of this notice.

HM Revenue & Customs - England

Customs procedures at CCS-UK locations. This notice details the information, and its format, required by Customs for the control of freight at frontier locations where CCS-UK is used.

HM Revenue & Customs - England

Customs warehousing. Explains how under the arrangements of customs warehousing payment of import duties and/or VAT is suspended or delayed when non-Community goods are stored in premises.

HM Revenue & Customs - England

Valuation of imported goods for customs purposes, VAT and trade statistics. Find out how to value imported goods to comply with EC regulations.

HM Revenue & Customs - England

Rejected imports: repayment or remission of duty and VAT. Find out how to claim repayment or remission of customs charges on imported goods which you reject.

HM Revenue & Customs - England

Export procedures. A general guide to customs requirements for anyone involved in exporting goods.

HM Revenue & Customs - England

Civil evasion penalty investigations. This notice explains what happens when Customs and Excise investigate potential smuggling and fraudulent declarations

HM Revenue & Customs - England

Civil penalties for contraventions of customs law. Find out how we calculate and notify customs civil penalties for contraventions of legal requirements.

HM Revenue & Customs - England

Free Zones. This notice explains the customs requirements for the designated UK Free Zones, including how you may store, handle or process goods imported into Free Zones.

HM Revenue & Customs - England

Importing private gifts free of duty and VAT. This notice has been cancelled and replaced by Notice 143 (August 2005).%0ACancellation date: 02/08/2005

HM Revenue & Customs - England

Imported antiques. Importing antiques. Relevant to all importers/exporters engaged in International trade.

HM Revenue & Customs - England

Tariff Quotas. A brief outline of the Tariff Quota regime that allows import of certain produce at a reduced duty rate.

HM Revenue & Customs - England

Anti-dumping and countervailing duties. Find out what Anti-Dumping and Countervailing duties are and whether your products might be affected.

HM Revenue & Customs - England

TIR procedures. This notice explains how TIR can be used to move goods across international borders under cover of a TIR Carnet by authorised traders.

HM Revenue & Customs - England

A brief guide to import procedures. The notice gives importers and freight forwarders a brief overview of some of the more important customs import facilities and procedures.

HM Revenue & Customs - England

Classifying your imports or exports. Classifying. Relevant to all importers/exporters engaged in International trade.

HM Revenue & Customs - England

CAP Exports. This notice gives an overview of CAP export matters to exporters or potential exporters. Update 1 (Apr 2004) is included at the end of this notice.

HM Revenue & Customs - England

European Community Preferences: Trade with Turkey. Find out how to import goods from/export goods to Turkey at preferential rates of Customs duty.

HM Revenue & Customs - England

Tariff Preferences: Imports. Provides importers with general information about importing under preference. It also provides a brief introduction to the Generalised System of Preference (GSP).

HM Revenue & Customs - England

European Community Preferences: Export Procedures. Find out how to export goods under the EC's preferential trading arrangements.

HM Revenue & Customs - England

Tariff Preferences: Rules of origin for Syria. Do you want to import/export goods under preference? This Notice provides details of the specific origin rules for Syria which goods must meet to benefit from preferential rates of customs duty.

HM Revenue & Customs - England

Tariff Preference: New GSP Rules of origin. This notice explains the rules of origin which must be satisfied if the goods are to qualify under the new GSP Rules of Origin.

HM Revenue & Customs - England

Tariff Preference: New GSP Rules of origin. This notice explains the rules of origin which must be satisfied if the goods are to qualify under the new GSP Rules of Origin.

HM Revenue & Customs - England

European Community: Binding Origin Information (BOI). Find out how to obtain and use a Binding Origin Information (BOI) decision.

HM Revenue & Customs - England

Notice 701/1 Charities - Update 2 Flowchart. Flowchart relating to guidance contained in Update 2 of this notice.

HM Revenue & Customs - England

VAT Liability Law. This notice has been withdrawn due to low demand and the ease of availability of other sources. All UK legislation can be accessed for free from www.opsi.gov.uk.

HM Revenue & Customs - England

Extra statutory concessions. This notice gives details of all HM Revenue & Customs Extra-Statutory Concessions (ESCs) in force at the time of going to print.

HM Revenue & Customs - England

Investigation into Traders with suspected serious indirect tax irregularities. This notice explains what happens during a civil investigation if we suspect there are serious indirect tax irregularities due to conduct involving dishonesty. This notice only applies to cases where we suspect knowing involvement in transactions that form part of a Missing Trader Intra-Community (MTIC) fraud.

HM Revenue & Customs - England

The VAT Guide - All Sections. VAT Notice 700: This notice is the main guide to VAT rules and procedures, helps businesses with specific problems and contains references to more specialised publications.

HM Revenue & Customs - England

The VAT Guide Sections 1-8. Sections 1 to 8 are a general introduction to the basis of VAT and provide an explanation of output tax. Update 2 (Feb 2004) is included at the end of this notice.

HM Revenue & Customs - England

The VAT Guide Sections 9-18. Sections 9-18 details input tax and tax points, also describes the general rules for VAT invoices. Update 2 (Feb 2004) is included at the end of this notice.

HM Revenue & Customs - England

The VAT Guide Sections 19-24. Sections 19-24 discuss VAT records and accounts, supplies made through or by agents, and discusses VAT returns and payment of tax. Update 1 (May 2003) and Update 2 (Feb 2004) are included at the end of this notice.

HM Revenue & Customs - England

The VAT Guide Sections 25-30. Sections 25-30 discuss VAT registration, penalties, appeals, differing VAT rates, and changes in tax rates and liability. Update 2 (Feb 2004) and Update 3 (Apr 2006) are included at the end of this notice.

HM Revenue & Customs - England

The VAT Guide Sections 31-35. Sections 31-35 discuss the VAT Act 1994, the apportionment of output tax and the standard legal abbreviations. Update 2 (Feb 2004) is included at the end of this notice.

HM Revenue & Customs - England

Should I be registered for VAT?. VAT Notice 700/1: In business, not sure about VAT registration - read on.

HM Revenue & Customs - England

Supplement to Notices 700/1 and 700/11. Supplement to VAT Notice 700/1 and VAT Notice 700/11: VAT registration and deregistration.

HM Revenue & Customs - England

Group and divisional registration. VAT Notice 700/2: If companies come under common control then group registration could be an administrative ease for you.

HM Revenue & Customs - England

VAT rulings. This notice has been withdrawn and the information can be found at CAP1 - Clearances and Approvals 1

HM Revenue & Customs - England

Business Promotion Scheme. VAT Notice 700/7: Promotion and buy one get one free deals.

HM Revenue & Customs - England

Disclosure of VAT avoidance schemes. VAT Notice 700/8: Putting in place arrangements to save or defer VAT? This notice explains if you must tell us about this.

HM Revenue & Customs - England

Transfer of business as a going concern. VAT Notice 700/9: This notice explains the VAT treatment of transferring a business as a going concern.

HM Revenue & Customs - England

Cancelling your registration. VAT Notice 700/11: Stopped trading, sold the business and want to deregister?

HM Revenue & Customs - England

Filling in your VAT return. VAT Notice 700/12: This notice explains how to fill in your returns and when and where to send them. It also tells you about the main things to check when filling them in.

HM Revenue & Customs - England

Video cassette films - rental and part-exchange. VAT Notice 700/14: Explains how you must account for VAT on the supply of pre-recorded video cassette films to the public under rental and part-exchange arrangements.

HM Revenue & Customs - England

The ins and outs of VAT. VAT Notice 700/15: This notice is useful as a brief guide for businesses wanting information about how VAT works in specific circumstances.

HM Revenue & Customs - England

Funded pension schemes. VAT Notice 700/17: If you run a funded pension scheme and want to know what input tax you can claim, you'll find this notice helpful.

HM Revenue & Customs - England

Relief from VAT on bad debts. VAT Notice 700/18: If you make supplies of goods or services to a customer but you are not paid you may be able to claim relief from VAT on bad debts you have incurred. Update 1 (November 2008) is included at the end of this notice.

HM Revenue & Customs - England

Keeping VAT records. VAT Notice 700/21: This notice explains what records, relating to the supplies you make or receive, you need to keep for VAT purposes.

HM Revenue & Customs - England

Postage and delivery charges. VAT Notice 700/24: You should read this notice if you supply goods which you deliver to your customer, provide a delivery service involving other people's goods or operate a direct mailing service.

HM Revenue & Customs - England

Taxis and private hire cars. VAT Notice 700/25: This notice explains how VAT applies to the taxi and private hire car trade.

HM Revenue & Customs - England

Staff. VAT Notice 700/34: This notice gives guidance on the VAT treatment of supplies of staff, including supplies made by staff agencies. You may also need to refer to Business Brief 10/04 if you are an employment bureaux that hires self-employed staff.

HM Revenue & Customs - England

Business gifts and samples. VAT Notice 700/35: This Notice explains the VAT treatment of goods or services given away by a business.

HM Revenue & Customs - England

Late registration penalty. VAT Notice 700/41: Find out when you might face a late registration penalty and how the penalty is calculated

HM Revenue & Customs - England

Misdeclaration penalty and repeated misdeclaration. VAT Notice 700/42: Find out when you might face a penalty for inaccurate declarations on your VAT Return and how it is calculated.

HM Revenue & Customs - England

Default interest. VAT Notice 700/43: Instructions to calculate default interest and appeal against our decision to charge it.

HM Revenue & Customs - England

Barristers and advocates. VAT Notice 700/44: This notice explains the VAT rules which apply to VAT registered barristers and advocates.

HM Revenue & Customs - England

How to correct VAT errors and make adjustments or claims. VAT Notice 700/45: Find out about VAT error corrections and making adjustments or claims.

HM Revenue & Customs - England

Agricultural flat rate scheme. VAT Notice 700/46: Busy farmer? No time for VAT? This scheme could be for you!

HM Revenue & Customs - England

Confidentiality in VAT matters (tax advisors) - statement of practice. VAT Notice 700/47: Outlines the legal powers and practice of Customs and Excise concerning access to business records and information.

HM Revenue & Customs - England

Default surcharge. VAT Notice 700/50: Find out when you might face a penalty for late payment of your VAT return, and how it is calculated.

HM Revenue & Customs - England

Notice of requirement to give security to HM Revenue & Customs. VAT Notice 700/52: This Notice is our Statement of Practice whether we may require you to give security. It explains your rights, and what you can do to avoid having to give security.

HM Revenue & Customs - England

Insolvency. VAT Notice 700/56: Our interpretation of relevant insolvency law. How to account for tax in insolvency.

HM Revenue & Customs - England

Administrative agreements entered into with trade bodies. VAT Notice 700/57: This is useful for those trading in the trade sectors covered. Update 1 (Apr 2005) is included at the end of this notice.

HM Revenue & Customs - England

Treatment of VAT repayment returns and VAT repayment supplement. VAT Notice 700/58: If Customs take more than 30 days to send you your VAT repayment they may pay you an additional 5 per cent supplement.

HM Revenue & Customs - England

Payments on account. VAT Notice 700/60: Every VAT registered business with an annual VAT liability of more than 2 million pounds is required to be in the Payments on Account scheme.

HM Revenue & Customs - England

Self-billing. VAT Notice 700/62: Self-billing is an arrangement between a supplier and a customer in which the customer prepares the supplier's invoice and forwards a copy to the supplier with the payment.

HM Revenue & Customs - England

Electronic invoicing. VAT Notice 700/63: This notice is about issuing, receiving and storing VAT invoices in an electronic format.

HM Revenue & Customs - England

Motoring expenses. VAT Notice 700/64: A comprehensive source of information on the VAT aspects of vehicles and fuel you use for your business.

HM Revenue & Customs - England

Business entertainment. VAT Notice 700/65: VAT on business entertainment is not usually deductible - see our leaflet for full details.

HM Revenue & Customs - England

Registration scheme for racehorse owners. VAT Notice 700/67: Are you a racehorse owner? Are your horses covered by a sponsorship agreement? If so, you may be eligible to register for VAT and recover some of your VAT costs.

HM Revenue & Customs - England

Charities. VAT Notice 701/1: Advises charities and the people involved with them how VAT affects charitable activities. Update 1 (Jun 2004) and Update 2 (July 2008) are included at the end of this notice.

HM Revenue & Customs - England

Welfare. VAT Notice 701/2: Read this notice to find out who can exempt the services and goods relating to welfare that they provide, and which services and goods relating to welfare are exempt.

HM Revenue & Customs - England

Clubs and Associations. VAT Notice 701/5: This notice gives guidance to people with responsibility for the VAT affairs of clubs and associations.

HM Revenue & Customs - England

Charity funded equipment for medical, veterinary etc uses. VAT Notice 701/6: Explains when it is possible to obtain zero rate supplies on medical and research goods and services which have been funded by charities. Update 1 (July 2005) is included at the end of this notice.

HM Revenue & Customs - England

Supplement to 701/6 Charity funded equipment for medical, veterinary etc uses. VAT Notice 701/6 (Supplement): This supplement contains examples of certificates recommended for use when claiming the zero-rates under the VAT Act 1994, Schedule 8, Group 15, items 4 - 6.

HM Revenue & Customs - England

VAT reliefs for disabled people. VAT Notice 701/7: Explains goods and services for disabled people which are zero-rated for VAT, and the declaration a customer needs to give their supplier. Available in large print for the visually impaired.

HM Revenue & Customs - England

Postage Stamps and Philatelic Supplies. VAT Notice 701/8: This notice will be of interest to Post offices and other sellers of postage stamps, Stamp dealers and Suppliers of other philatelic materials.

HM Revenue & Customs - England

Commodities and terminal markets. VAT Notice 701/9: This notice tells you about the VAT treatment of transactions in commodities and commodity derivatives and on terminal markets.

HM Revenue & Customs - England

Zero-rating of books etc. VAT Notice 701/10: This Notice explains the nature of, and circumstances for zero-rating books.

HM Revenue & Customs - England

Disposal of antiques, works of art etc from historic houses. VAT Notice 701/12: Find out what disposals, gifts, reallocations of assets from historic houses are within the scope of VAT.

HM Revenue & Customs - England

Gaming and amusement machines. Read this notice to find out how VAT applies to amusement and gaming machines.

HM Revenue & Customs - England

Food. VAT Notice 701/14: This notice explains when food can be zero-rated.

HM Revenue & Customs - England

Animals and animal food. VAT Notice 701/15: Read this notice if you are a farmer, animal breeder, livestock market animal feed manufacturer, pet food owner, owner of stable kennels and other establishments.

HM Revenue & Customs - England

Water and sewage services. VAT Notice 701/16: You should read this notice if you supply or buy water or sewerage services. It explains the VAT liability of water supplies, sewerage services, hot water and steam; and other related supplies. Update 1 (Aug 2004) is included at the end of this notice.

HM Revenue & Customs - England

Women's sanitary protection products. VAT Notice 701/18: This notice will be of interest to Manufacturers, wholesalers and retailers of sanitary protection products, including those responsible for accounting for VAT on sales made from vending machines

HM Revenue & Customs - England

Fuel and power. VAT Notice 701/19: Guidance on how suppliers and users should treat supplies of fuel and power for VAT purposes.

HM Revenue & Customs - England

Caravans and houseboats. VAT Notice 701/20: This notice is addressed primarily to owners/operators of caravan parks/sites and to providers of mooring facilities for houseboats. The content has been updated by Revenue & Customs Brief 37/11.

HM Revenue & Customs - England

Gold. VAT Notice 701/21: Outlines how you should treat supplies, acquisitions and imports of gold and investment gold for VAT purposes.

HM Revenue & Customs - England

Investment gold coins. VAT Notice 701/21A: Lists the gold coins considered to be investment gold coins for the purposes of the VAT exemption detailed in Group 15 to Schedule 9 of the Value Added Tax Act 1994.

HM Revenue & Customs - England

Tools for manufacture of goods for export. VAT Notice 701/22: This notice is useful to businesses that supply machine tools.

HM Revenue & Customs - England

Protective equipment. VAT Notice 701/23: This notice will interest you if you are a manufacturer, wholesaler, retailer or importer of protective equipment.

HM Revenue & Customs - England

Betting and gaming. Read about the provision of facilities for betting.

HM Revenue & Customs - England

Bingo. If you are a licensed or unregistered body running bingo events this notice will interest you.

HM Revenue & Customs - England

Lotteries. This notice details the exemptions from VAT for the granting of a right to take part in a lottery.

HM Revenue & Customs - England

Betting, gaming and lotteries. VAT Notice 701/29: This notice explains how VAT applies to betting and gaming in general. It also explains how VAT applies to bingo, lotteries, and gaming and amusement machines.

HM Revenue & Customs - England

Education and vocational training. VAT Notice 701/30: This notice explains the VAT treatment of education, research, vocational training, goods and services.

HM Revenue & Customs - England

Health institutions. VAT Notice 701/31: Read this notice if you are a hospital or care institution approved, licensed or registered under the appropriate social legislation, or exempt by such legislation from obtaining approval or registration.

HM Revenue & Customs - England

Burial, cremation and the commemoration of the dead. VAT Notice 701/32: Read if you are a funeral director/undertaker, monumental mason, cemetery manager, operator of a crematorium, any business providing services connected with storage, transportation, disposal/ commemoration of remains of the dead. Update 1 (Sep 2007) is included at the end of this notice.

HM Revenue & Customs - England

Youth Clubs. VAT Notice 701/35: This notice explains which supplies made by youth clubs and associations of youth clubs are exempt from VAT.

HM Revenue & Customs - England

Insurance. VAT Notice 701/36 This notice explains the VAT liability of insurance transactions and insurance related services. It also gives other VAT related information relevant to the suppliers of such services.

HM Revenue & Customs - England

Seeds and plants. VAT Notice 701/38: Read this notice for details on zero rating for the supply of plants grown to provide food for human consumption

HM Revenue & Customs - England

Food Processing Services. VAT Notice 701/40 This notice has been updated to reflect that the Agriculture & Horticulture Development Board has taken over work previously done by the Meat & Livestock Commission.

HM Revenue & Customs - England

Sponsorship. VAT Notice 701/41: Explains how VAT applies if you give or receive sponsorship.

HM Revenue & Customs - England

Sport. VAT Notice 701/45: This notice describes which supplies of sport, physical recreation and physical education qualify for exemption from VAT.

HM Revenue & Customs - England

Culture. VAT Notice 701/47: Find out about exemptions from VAT of admission charges to certain cultural exhibitions and events supplied by public authorities.

HM Revenue & Customs - England

Corporate purchasing cards. VAT Notice 701/48: This notice sets out what suppliers accepting purchasing cards, and businesses buying goods and services by means of purchasing cards, must do in relation to VAT accounting. Update 1 (Oct 2002) is included at the end of this notice.

HM Revenue & Customs - England

Finance. VAT Notice 701/49: The rules for the VAT exemption to the management of Special Investment Funds changed on 1 October 2008.

HM Revenue & Customs - England

Health professionals and pharmaceutical products. VAT Notice 701/57: Read this notice if you are a registered health professional, care provider not enrolled on any register of medical/health professionals, or an employment business providing care staff to hospitals.

HM Revenue & Customs - England

Charity advertising and goods connected with collecting donations. VAT Notice 701/58: Charities/suppliers of advertising services to charities, suppliers of printed matter to charities, suppliers of charity collection boxes and suppliers of stickers/emblems used as charity lapel badges should read this notice. Update 1 (Aug 2003) is included at the end of this notice.

HM Revenue & Customs - England

Motor vehicles for disabled people. VAT Notice 701/59: You should read this notice if you are a disabled person, motor vehicle supplier, charitable institution or user of charitable funds or voluntary contributions to buy motor vehicles.

HM Revenue & Customs - England

Imports. VAT Notice 702: This notice deals with the payment and repayment of, and reliefs from, VAT on import of goods into the UK from outside the European Union (UK).

HM Revenue & Customs - England

VAT: Tax warehousing. VAT Notice 702/10: A notice to provide guidance on the VAT treatment of excise goods traded within a tax warehouse.

HM Revenue & Customs - England

Import VAT relief for goods supplied onward to another country in the EC. VAT Notice 702/7: This notice explains the conditions to allow import VAT relief on goods imported for onward supply.

HM Revenue & Customs - England

Fiscal warehousing. VAT Notice 702/8: This is a notice which gives information on the VAT treatment of goods entered into, supplied within and removed from fiscal warehouses.

HM Revenue & Customs - England

VAT: Export of goods from the United Kingdom. VAT Notice 703: This will be useful if you wish to zero-rate supplies of goods for export to destinations outside the European Community. Update 1 (Jan 2007) is included at the end of this notice.

HM Revenue & Customs - England

Supply of freight containers for export or removal from the United Kingdom. VAT Notice 703/1: This is beneficial if you are a VAT trader wishing to take advantage of zero-rating a supply upon export or removal.

HM Revenue & Customs - England

Sailaway boats supplied for export outside the EU. VAT Notice 703/2: Information on the VAT implications of buying and selling boats for export outside the European Union.

HM Revenue & Customs - England

Sailaway boat scheme. This notice has been cancelled and incorporated into Notice 703/02 (June 2010).

HM Revenue & Customs - England

Tax Free Shopping in the UK. VAT Notice 704/1: This notice is specifically intended for overseas visitors and explains the procedures for buying goods tax free for export from the UK.

HM Revenue & Customs - England

Buyer's guide to personal exports of motor vehicles to destinations outside EU. This notice has been cancelled and replaced by Notice 707 VAT Personal Export Scheme.

HM Revenue & Customs - England

VAT: Supplies of vehicles under the personal export scheme for removal from EC. This notice has been cancelled and replaced by Notice 707 VAT Personal Export Scheme.

HM Revenue & Customs - England

Partial exemption. VAT Notice 706: You need to read this notice if your business is partly exempt. A business is partly exempt if it incurs input tax which relates to taxable and exempt supplies or both.

HM Revenue & Customs - England

Capital goods scheme. VAT Notice 706/2: Find out how the Capital Goods Scheme works and which items are covered by the scheme.

HM Revenue & Customs - England

VAT Personal Export Scheme. VAT Notice 707 What you need to know about using the Personal Export Scheme to buy or sell a car VAT-free in the UK for removal from the EU.

HM Revenue & Customs - England

Buildings and construction. VAT Notice 708: Explains when building work/materials can be zero/reduced rating, when developers are blocked from deducing input tax, the issuing of certificates and time of supply rules.

HM Revenue & Customs - England

Energy-saving materials. VAT Notice 708/6: You should read this notice if you are a contractor or sub-contractor installing energy-saving materials or grant-funded heating equipment or security goods.

HM Revenue & Customs - England

Catering and take-away food. VAT Notice 709/1: This notice will be of interest to those who prepare and supply food and drink ready for consumption.

HM Revenue & Customs - England

Hotels and holiday accommodation. VAT Notice 709/3: This notice is intended for anyone who makes supplies of accommodation or other services in the hotel and holiday sector.

HM Revenue & Customs - England

Tour Operators Margin Scheme. VAT Notice 709/5: This notice is useful to businesses that buy in and resell travel, hotel, holiday and certain other services to travellers in their own name.

HM Revenue & Customs - England

Travel agents and tour operators. VAT Notice 709/6: This notice is useful for travel agents and tour operators.

HM Revenue & Customs - England

Zero rating young children's clothing and footwear. VAT Notice 714: This notice is intended for those who design, manufacture and sell either as wholesaler or retailer, items of children’s clothing.

HM Revenue & Customs - England

The VAT Margin Scheme and global accounting. VAT Notice 718: This notice explains when, how and why to use the Margin Scheme or global accounting if you sell second-hand goods, works of art, antiques or collectors items.

HM Revenue & Customs - England

The VAT Auctioneers' Scheme. VAT Notice 718/2: This notice provides detailed information about the VAT Auctioneers Scheme for supplies of second-hand goods, antiques, works of art and collectors items made at auction.

HM Revenue & Customs - England

The VAT Margin Scheme on second-hand cars and other vehicles. VAT Notice 718/1: This notice explains how, when and why businesses who sell second-hand motor vehicles should use the VAT Margin Scheme.

HM Revenue & Customs - England

VAT refunds for 'do it yourself' builders and converters. This notice, which supplied information to people building or converting their own property, or having a property built or converted for them, has now been withdrawn. For guidance see VAT431NB for new builds and/or VAT431C for conversions.

HM Revenue & Customs - England

Refunds of VAT in the EC for EC and non-EC businesses. This notice been withdrawn and replaced by Notice 723A Refunds of VAT in the European Community for EC and non-EC business with effect from 1 January 2010.

HM Revenue & Customs - England

Refunds of VAT in the European Community for EC and non-EC businesses. VAT Notice 723A Claiming a refund of VAT incurred in EU countries if you are established in another Member State or the UK if you are established outside the EU.

HM Revenue & Customs - England

The single market. VAT Notice 725: This notice is useful for businesses involved in the movement of goods within the EC Single Market.

HM Revenue & Customs - England

Joint and several liability for unpaid VAT. VAT Notice 726: This notice explains how joint and several liability applies to the supply of specified goods.

HM Revenue & Customs - England

Retail Schemes. VAT Notice 727: If you sell direct to the public you may find it difficult to issue a VAT invoice for each sale. We have several retail schemes available that may help.

HM Revenue & Customs - England

Bespoke retail schemes. VAT Notice 727/2: Describes the bespoke retail scheme which allows large retailers who are ineligible to use published retail schemes (because their annual tax exclusive turnover exceeds £100 million), to agree with Customs a method of accounting for VAT based on retail schemes.

HM Revenue & Customs - England

Retail schemes: how to work the point of Sale Scheme. VAT Notice 727/3: You should read this if you make retail sales, cannot account for VAT on those sales in the normal way; and your annual turnover does not exceed £100 million.

HM Revenue & Customs - England

Retail schemes: How to work the apportionment scheme. VAT Notice 727/4: You should read this if you make retail sales; cannot account for VAT on those sales in the normal way; and your annual turnover does not exceed £130 million.

HM Revenue & Customs - England

Retail schemes: How to work the Direct Calculations schemes. VAT Notice 727/5: You should read this if you make retail sales; cannot account for VAT on those sales in the normal way; and your annual turnover does not exceed £100 million.

HM Revenue & Customs - England

New means of transport. VAT Notice 728: This notice is useful to anyone considering obtaining a vehicle, boat or aircraft in another Member State with the intention of bringing it into the UK and vice versa.

HM Revenue & Customs - England

Civil penalty investigations: Statement of practice. VAT Notice 730: This notice explains what happens when Customs and Excise investigate your VAT affairs under their Civil Evasion Penalty (CEP) procedure.The information in this notice has been superseded by Code of Practice 9(2005) for investigations commencing after 1 September 2005.

HM Revenue & Customs - England

Cash Accounting. VAT Notice 731: Under the cash accounting scheme you account for VAT on the basis of payments you receive and make, rather than on invoices you issue and receive.

HM Revenue & Customs - England

Annual accounting. VAT Notice 732: The annual accounting scheme allows you to complete just one VAT return each year, instead of the usual four. You pay instalments of the VAT that you expect to owe, so that you are not faced with a large VAT bill at the end of the year.

HM Revenue & Customs - England

Flat Rate Scheme for small businesses. VAT Notice 733: The flat rate scheme is designed to help small businesses by letting you calculate your VAT payment as a flat rate percentage of your turnover. The percentages are decided according to the trade sector your business is in. Under the scheme you will not be able to reclaim any of the VAT you pay, as this is taken into consideration as part of the percentage calculation.

HM Revenue & Customs - England

VAT reverse charge for mobile phones & computer chips. VAT Notice 735: VAT public notice about the reverse charge mechanism for mobile phones and computer chips

HM Revenue & Customs - England

Place of supply of services (before 1 January 2010). VAT Notice 741: Explains the rules which apply until 31 December 2009 to determine the place of supply of your services and who must account for VAT on supply of those services.

HM Revenue & Customs - England

Place of supply of services. VAT Notice 741A: Explains the new rules which take effect from 1 January 2010 to determine the place of supply of your services and who must account for VAT on supply of those services.

HM Revenue & Customs - England

Land and property. VAT Notice 742: You should read this notice if you make, or intend to make, supplies of any interest in land, buildings or civil engineering works. Update 1 (Dec 2003), Update 2 (Apr 2005) and Update 3 (Jul 2006) are included at the end of this notice.

HM Revenue & Customs - England

Scottish land law terms. VAT Notice 742/3: This notice provides a glossary of Scottish land law terms. The information it contains may assist with the interpretation of our guidance on land and property. Update 1 (November 2008) is included at the end of this notice.

HM Revenue & Customs - England

Opting to tax land and buildings. VAT Notice 742A: This notice explains the effect of an option to tax and will help you to decide whether to exercise that option.

HM Revenue & Customs - England

Passenger Transport. VAT Notice 744A: This notice is useful for those supplying passenger transport services. This may also include any incidental services.

HM Revenue & Customs - England

Freight transport and associated services. VAT Notice 744B: This notice is useful for businesses involved in freight transport and related services.

HM Revenue & Customs - England

Ships, aircraft and associated services. VAT Notice 744C: This notice is useful for those supplying ships, aircraft and service to the operatorts of ships and aircraft.

HM Revenue & Customs - England

International services: zero-rating. This notice has been cancelled and incorporated into Notice 741 Place of supply of services (May 2008).

HM Revenue & Customs - England

VAT notices having the force of law. VAT Notice 747: This notice will be useful for businesses wanting to know which parts of notices have the force of law (legislation).

HM Revenue & Customs - England

Local Authorities and similar bodies. This Notice will be of interest to Local Authorities and other public bodies and will help them decide which activities are business or non-business for VAT purposes.

HM Revenue & Customs - England

Customs Freight Simplified Procedures (CFSP). This Notice explains the purpose of Customs Freight Simplified Procedures, the procedures available and guidance on the authorisation conditions.

HM Revenue & Customs - England

Assessments and Time Limits: Statement of Practice. See our statement of practice on assessments and time limits.

HM Revenue & Customs - England

The Single Currency. How to satisfy Customs and Excise' requirements when invoicing and accounting in the single currency (the euro) or paying taxes or duties in euro.

HM Revenue & Customs - England

What if I don't pay?. What to do if you can't pay your tax or duty on time, and what we may do if you don't pay.

HM Revenue & Customs - England

Visits by Customs and Excise officers. Explains what to expect from us and what we expect from you when you are visited by officers carrying out VAT, Excise or International Trade visits.

HM Revenue & Customs - England

VAT refund schemes for national museums and galleries. Explains the VAT rules that apply to those National museums and galleries that are eligible for refunds of VAT. Update 1 (Apr 2005) and Update 2 (Feb 2006) have been included at the end of this notice.

HM Revenue & Customs - England

Fund-raising events: exemption for charities and other qualifying bodies. This notice has been cancelled and replaced by a helpsheet Fund-raising events: exemption for charities and other qualifying bodies.

OECD - Internationalt

7th meeting of the Forum on Tax Administration: Strengthening Tax Compliance through Cooperation

Bundesministerium der Finanzen - Tyskland

Umsatzsteuer; Auswirkungen des EuGH-Urteils vom 27. Oktober 2011, C-530/09, auf den Ort der sonstigen Leistung beim Standaufbau im Zusammenhang mit Messen und Ausstellungen - Anpassung der Abschnitte 3a.2, 3a.3, 3a.4, 3a.6, 3a.9 und 4.12.6 UStAE

Bundesministerium der Finanzen - Tyskland

Umsatzsteuer; Steuerfreie Umsätze für die Luftfahrt - Liste der im Inland ansässigen Unternehmer, die im entgeltlichen Luftverkehr überwiegend internationalen Luftverkehr betreiben, nach dem Stand vom 1. Januar 2012

Skatteetaten - Norge

Transport i medhold av løyve for transport for funksjonshemmede – ikke krav til taksameter. I et brev til Oslo kommune 18.01.2012 har Skattedirektoratet vurdert om det er plikt til å dokumentere kontantsalg ved bruk av taksameter, jf. bokføringsforskriften § 8-2-1, ved transport som skjer i medhold av løyve for transport for funksjonshemmede.

Toll - Norge

Deklarering i TVINN ved gjeninnførsel etter bearbeiding i utlandet av andre varer enn land

Skatteverket - Sverige

Innebörden av begreppet "Slutlig användning eller förbrukning" i reglerna om varor i vissa lager

Skatteverket - Sverige

Tjänst på vara i tullager eller skatteupplag, mervärdesskatt

Skatteverket - Sverige

Bekantgörande i andra hand av författning som upphäver en författning i Skatteverkets författningssamling

Skatteverket - Sverige

Skatteverkets föreskrifter om nybilspriser för bilar med tillverkningsår 2012 vid värdering av bilförmån att tillämpas vid beräkning av preliminär skatt och arbetsgivaravgifter m.m. fr.o.m. beskattningsåret 2012

Skatteverket - Sverige

Skatteverkets föreskrifter om beräkning av betalningsmottagares utgifter i arbetet att tillämpas vid beräkning av arbetsgivaravgifter och skatteavdrag fr.o.m. beskattningsåret 2012

Skatteverket - Sverige

Skatteverkets föreskrifter om upphävande av Riksskatteverkets föreskrifter (RSFS 2002:33) om revision m.m.

Skatteverket - Sverige

Skatteverkets föreskrifter om undantag under år 2012 för försäljning som registreras i terminalsystem

Skatteverket - Sverige

Skatteverkets föreskrifter om ändring i Skatteverkets föreskrifter (SKVFS 2011:2) om fartyg på vilka de anställda ska få sjöinkomstavdrag och skattereduktion samt om vilket fartområde fartyget går i (klassificering) att tillämpas vid beräkning av sjöinkomstavdrag vid 2012 års taxering och av skattereduktion vid debitering av slutlig skatt enligt 2012 års taxering;

Skatteverket - Sverige

Skatteverkets föreskrifter om allmänna skattetabeller för beräkning av skatteavdrag för beskattningsåret 2012

Skatteverket - Sverige

Skatteverkets föreskrifter om skatteavdrag från engångsbelopp för beskattningsåret 2012

Skatteverket - Sverige

Skatteverkets föreskrifter om skatteavdrag från sjöinkomst som utgör engångsbelopp för beskattningsåret 2012

Skatteverket - Sverige

Skatteverkets föreskrifter om särskilda skattetabeller för sjömän för beräkning av skatteavdrag för beskattningsåret 2012

Skatteverket - Sverige

Skatteverkets föreskrifter om särskilda skattetabeller för beräkning av skatteavdrag från sjukpenning m.m. för beskattningsåret 2012

Skatteverket - Sverige

Skatteverkets föreskrifter om värdet av förmån av annan bostad här i landet än semesterbostad att tillämpas vid beräkning av skatteavdrag och arbetsgivaravgifter för beskattningsåret 2012

Skatteverket - Sverige

Skatteverkets föreskrifter om genomsnittspriset i Sverige för en normal lunch att tillämpas vid beräkning av skatteavdrag och arbetsgivaravgifter för beskattningsåret 2012 och vid 2013 års taxering

Skatteverket - Sverige

Skatteverkets föreskrifter om den genomsnittliga produktionsutgiften för djur i renskötsel

Skatteverket - Sverige

Skatteverkets föreskrifter om den genomsnittliga produktionsutgiften för djur i jordbruk

Skatteverket - Sverige

Skatteverkets föreskrifter om ändring i Skatteverkets föreskrifter (SKVFS 2010:24) om nybilspriser för bilar med tillverkningsår 2011 vid värdering av bilförmån att tillämpas vid beräkning av preliminär skatt och arbetsgivaravgifter m.m. fr.o.m. beskattningsåret 2011 samt fr.o.m. 2012 års taxering

Skatteverket - Sverige

Skatteverkets föreskrifter om basränta enligt skattebetalningslagen

Skatteverket - Sverige

Skatteverkets föreskrifter om allmänna taxeringsregler vid förenklad och särskild fastighetstaxering 2012

Skatteverket - Sverige

Skatteverkets föreskrifter om utlämnande av uppgifter ur SPAR

Skatteverket - Sverige

Skatteverkets föreskrifter om förberedelsearbetet inför 2013 års allmänna fastighetstaxering av hyreshus-, ägarlägenhets-, industri-, täkt- och elproduktionsenheter

Skatteverket - Sverige

Skatteverkets föreskrifter om värderingen av småhusenheter vid 2012 och senare års fastighetstaxeringar

Skatteverket - Sverige

Skatteverkets föreskrifter om fartyg på vilka de anställda ska få sjöinkomstavdrag och skattereduktion samt om vilket fartområde fartyget går i (klassificering) att tillämpas vid beräkning av sjöinkomstavdrag vid 2012 års taxering och av skattereduktion vid debitering av slutlig skatt enligt 2012 års taxering

Skatteverket - Sverige

Skatteverkets föreskrifter om basränta enligt skattebetalningslagen

Skatteverket - Sverige

Inkomsttaxering

HM Revenue & Customs - England

Revenue & Customs Brief 29/11 - issued 2 August 2011. This brief clarifies HM Revenue & Customs' interpretaion of two aspects of the Substantial Shareholding Exemption.

HM Revenue & Customs - England

Revenue & Customs Brief 26/11 - issued 27 July 2011. This brief explains the impact for taxes and tax credits of payments under the Equitable Life Payment Scheme (ELPS).

HM Revenue & Customs - England

Revenue & Customs Brief 14/11 - issued 06 April 2011. This brief explains how legislation in Schedule 10 to 2010 Finance Act allows for a higher penalty rate where income or gains that arise outside the UK are underdeclared.

HM Revenue & Customs - England

Revenue & Customs Brief 17/11 - issued 01 April 2011. This brief announces HM Revenue & Customs guidance on the new Special Relief which replaces equitable liability from 1 April 2011.

HM Revenue & Customs - England

Revenue & Customs Brief 41/10 - issued 11 October 2010. This brief announces a change of practice by HMRC that extends share loss relief to subscriptions by joint owners and nominees

HM Revenue & Customs - England

Revenue & Customs Brief 36/10 - issued 31 August 2010. This Brief explains the factsheets that HM Revenue & Customs issue to customers during a compliance check, their purpose, what they explain, and when they will be issued.

HM Revenue & Customs - England

Revenue & Customs Brief 17/10 - issued 19 March 2010. Previous restrictions where the period of ownership for UK tax purposes differred from that used in the other country or where the chargeable gain in the UK was less than in the other country have been withdrawn.

HM Revenue & Customs - England

Revenue & Customs Brief 16/10 - issued 19 March 2010. The compliance checks legislation introduced a new normal four-year time limit for assessments and claims, from 1 April 2010, in schedule 39 of the Finance Act 2008. This affects Capital Gains Tax, Corporation Tax, Income Tax, PAYE and VAT.

HM Revenue & Customs - England

Revenue & Customs Brief 01/10 - issued 14 January 2010. The purpose of this note is to discuss the tax treatment that will be available to the members of Dairy Farmers of Britain (DFB) in respect of their shares and debt in the company.

HM Revenue & Customs - England

Revenue & Customs Brief 60/09 - issued 11 September 2009. This brief addresses questions we have received concerning the practical implications of Revenue & Customs Brief 30/09: Shares acquired before 10 April 2003 by exercising employee share options - allowable deductions.

HM Revenue & Customs - England

Revenue & Customs Brief 30/09 - issued 12 May 2009. Shares acquired before 10 April 2003 by exercising employee share options. Computation of chargeable gain or allowable loss on a disposal of such shares where there was a charge to income tax on exercising the option.

HM Revenue & Customs - England

Revenue & Customs Brief 16/09 - issued 2 April 2009. This Brief gives details of the Capital Gains Tax and Income Tax position of people who were shareholders in Bradford & Bingley plc and members of employee share schemes on 29 September 2008 when the company was taken into public ownership.

HM Revenue & Customs - England

Revenue & Customs Brief 10/09 - issued 16 March 2009. This brief outlines changes to the tax appeals system and new internal review process.

HM Revenue & Customs - England

Revenue & Customs Brief 09/09 - issued 20 March 2009. This brief has an explanation of the effect of Finance Act 2008 changes to Capital Gains Tax - for partnerships with assets held since 31 March 1982.

HM Revenue & Customs - England

Revenue & Customs Brief 10/09 - issued 16 March 2009. This brief outlines changes to the tax appeals system and new internal review process.

HM Revenue & Customs - England

Revenue & Customs Brief 25/11 - issued 7 July 2011. This Brief affirms HM Revenue & Customs view that the Greenbank decision on goodwill also covers instances where synergy savings are involved.

HM Revenue & Customs - England

Revenue & Customs Brief 17/11 - issued 01 April 2011. This brief announces HM Revenue & Customs guidance on the new Special Relief which replaces equitable liability from 1 April 2011.

HM Revenue & Customs - England

Revenue & Customs Brief 07/11 - issued 3 March 2011. This Brief announces that the rules on where ships are registered ('flagged') will apply at a company or group level in financial year 2011.

HM Revenue & Customs - England

Revenue & Customs Brief 24/10 - issued 2 june 2010. HMRC announces that ESC B46 will come to an end on 31 March 2011.

HM Revenue & Customs - England

Revenue & Customs Brief 22/10 - issued 3 June 2010. In this brief HMRC is publicising the introduction of overpayment relief and advises a change in HMRC's view of the law following a recent Court of Appeal decision in the Franked Investment Income Group Litigation.

HM Revenue & Customs - England

Revenue & Customs Brief 07/10 - issued 4 March 2010. HMRC is publishing guidance on Land Remediation Relief. This replaces the draft guidance published in Brief 29/09.

HM Revenue & Customs - England

Revenue & Customs Brief 04/10 - issued 1 April 2010. HMRC announces that the Corporation Tax Act 2010 (CTA 2010) and the Taxation (International and Other Provisions) Act (TIOPA), produced by the Tax Law Rewrite project, come into force for corporation tax purposes for accounting periods ending on or after 1st April 2010 and for income tax and capital gains tax purposes for the tax year 2010 – 11 and subsequent tax years.

HM Revenue & Customs - England

Revenue & Customs Brief 03/10 (PDF 34K) - issued 23 February 2010. As a special pilot exercise, DEFRA and HMRC have worked together on some additional guidance for the pig industry to illustrate the range of assets on which plant and machinery capital allowances can be claimed.

HM Revenue & Customs - England

Revenue & Customs Brief 107/09 - issued 11 January 2010. In this brief, HMRC is announcing 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 2010.

HM Revenue & Customs - England

Revenue & Customs Brief 104/09 - issued 12 January 2010. This is a re-issued version of Revenue & Customs Brief 62/08. This Revenue & Customs Brief is of interest to bodies liable to Corporation Tax, which carries out decontamination work on land in the UK.

HM Revenue & Customs - England

Revenue & Customs Brief 100/09 - issued 12 January 2010. This is a re-issued version of Revenue & Customs Brief 47/08. This Brief sets out our policy on deduction of tax at source from interest that is treated as a distribution under TA 1988 s 209(2). It will be relevant to companies that issue securities, and their professional advisers.

HM Revenue & Customs - England

Revenue & Customs Brief 87/09 - issued 12 January 2010. This is a re-issued version of Revenue & Customs Brief 54/07. HM Revenue & Customs (HMRC) have been asked to provide a list of foreign entities that they consider to have 'Ordinary Share Capital' for the purposes of TA 1988, s 832.

HM Revenue & Customs - England

Revenue & Customs Brief 71/09 - issued 9 December 2009. This Revenue & Customs Brief is of interest to all businesses that buy or lease cars or that sell or lease cars to other businesses.

HM Revenue & Customs - England

Revenue & Customs Brief 42/09 - issued 21 July 2009. In this brief, HMRC is announcing a change of view on the Tonnage Tax treatment of specialist vessels that provide transportation in connection with services provided at sea.

HM Revenue & Customs - England

Revenue & Customs Brief 37/09 - issued 2 July 2009. This brief concerns draft guidance on the Duties of Senior Accounting Officers of large qualifying companies.

HM Revenue & Customs - England

Revenue & Customs Brief 26/09 - issued 06 April 2009 . This brief is about the application of the transfer pricing rules where the government provides debt funding for PFI projects.

HM Revenue & Customs - England

Revenue & Customs Brief 23/09 - issued 31 March 2009 . HM Revenue & Customs is publishing for comment the draft secondary legislation for the amendments to Land Remediation Relief announced at Pre-Budget Report.

HM Revenue & Customs - England

Revenue & Customs Brief 20/09 - issued 01 April 2009 . Modernising tax relief for business expenditure on cars. This brief provides details of revisions to the draft legislation that was published in December 2008.

HM Revenue & Customs - England

Revenue & Customs Brief 12/09 - issued 31 March 2009. Explains HM Revenue & Customs' view that the 'error or mistake' provisions cannot be used to substitute a claim for plant & machinery allowances for an earlier claim to industrial or agricultural buildings allowances in respect of expenditure incurred in a closed year.

HM Revenue & Customs - England

Revenue & Customs Brief 10/09 - issued 16 March 2009. This brief outlines changes to the tax appeals system and new internal review process.

HM Revenue & Customs - England

Revenue & Customs Brief 07/09 - issued 01 April 2009 . The Corporation Tax Act 2009 (CTA 2009), produced by the tax law rewrite project, has come into force for corporation tax purposes for accounting periods ending on or after 1 April 2009.

HM Revenue & Customs - England

Revenue & Customs Brief 04/09 - issued 12 February 2009. Explains the rules to limit claims provisions made by general insurers allowable for tax.

HM Revenue & Customs - England

Revenue & Customs Brief 01/09 - issued 12 January 2009. Advance Thin Capitalisation Agreements - Frequently Asked Questions

HM Revenue & Customs - England

Revenue & Customs Brief 30/10 - issued 18 June 2010. This Business Brief explains the failure to notify penalty contained in Sch 41 of the 2008 Finance Act (FA2008) which from 1 April 2010 can be applied to most taxes.

HM Revenue & Customs - England

Revenue & Customs Brief 10/09 - issued 16 March 2009. This brief outlines changes to the tax appeals system and new internal review process.

HM Revenue & Customs - England

Revenue & Customs Brief 46/11 - issued 4 January 2012. Following HMRCs review which considered whether there was scope for an extension of red diesel entitlement to vehicles used for certain community/charity activities, the grass cutting guidance has been updated.

HM Revenue & Customs - England

Revenue & Customs Brief 45/11 - issued 4 January 2012. This Brief provides guidance on the use of red diesel by vehicles used for snow clearance/gritting following HM Revenue & Customs review which considered whether there was scope for an extension of red diesel entitlement to vehicles used for certain community/charity activities. Revenue & Customs Brief 40/11 - issued 9 December 2011. The Rural Fuel Duty relief scheme for the Scottish Islands and the Scilly Isles comes into effect on 1 January 2012. The Brief explains how the scheme will operate and how retailers may claim relief Revenue & Customs Brief 33/11 - issued 30 August 2011. Brief outlining HMRC's position after the Dransfield Novelty Company and others Tribunal decision concerning the duty liability of lottery machines.

HM Revenue & Customs - England

Revenue & Customs Brief 31/11 - issued 3 August 2011. A new R&C brief explaining changes to the treatment of products falling under CN code 3811 at 1 July 2012.

HM Revenue & Customs - England

Revenue & Customs Brief 22/11 - issued 13 June 2011. This brief clarifies the Climate Change Levy (CCL) guidance in Notice CCL1/2 Combined heat and power schemes which deals with the circumstances in which electricity from a combined heat and power station can be acquired by an electricity utility.

HM Revenue & Customs - England

Revenue & Customs Brief 12/11 - issued 01 April 2011. This brief explains which excise duties will see time limits increase from three years to four, and the transitional arrangements that will apply between 1 April 2011 and 31 March 2012.

HM Revenue & Customs - England

Revenue & Customs Brief 11/11 - issued 11 March 2011. The purpose of this is Brief is to explain some changes that are being made to the legislation relating to the lower rate of landfill tax.

HM Revenue & Customs - England

Revenue & Customs Brief 08/11 - issued 3 March 2011. The purpose of this is Brief is to explain some changes that are being made to the legislation relating to the lower rate of landfill tax.

HM Revenue & Customs - England

Revenue & Customs Brief 06/11 - issued 2 February 2011. This Brief gives details on a change to how CCL (Climate Change Levy) will be charged on natural gas in Northern Ireland.

HM Revenue & Customs - England

Revenue & Customs Brief 42/10 - issued 26 September 2010. This Revenue & Customs Brief announces the suspension of the Northern Ireland Aggregates Levy Credit Scheme with effect from 1 December 2010.

HM Revenue & Customs - England

Revenue & Customs Brief 23/10 - issued 10 May 2010. This Revenue & Customs Brief provides information on a relief scheme being introduced on 1 April 2010 for biodiesel produced from waste cooking oil.

HM Revenue & Customs - England

Revenue & Customs Brief 18/10 - issued 29 March 2010. This Revenue & Customs Brief provides information about relief scheme being introduced for biodiesel produced from waste cooking oil which can continue to benefit from a 20 pence per litre duty differential for 2 years.

HM Revenue & Customs - England

Revenue & Customs Brief 06/10 - issued 9 March 2010. This brief outlines HMRC's policy in relation to quiz games played on machines and their liability to Amusement Machine Licence Duty (AMLD). It also covers the treatment of arrears of AMLD which may be due in law.

HM Revenue & Customs - England

Revenue & Customs Brief 106/09 - issued 7 January 2010. This Revenue & Customs Brief provides clarification of what HMRC mean by 'sole agent' in the context of the Marine Voyages Relief scheme (MVR).

HM Revenue & Customs - England

Revenue & Customs Brief 70/09 - issued 18 November 2009. This Revenue & Customs Brief outlines HM Revenue & Customs (HMRC) policy in relation to amusement machines known as 'electronic lottery terminals' and their liability to VAT and Amusement Machine Licence Duty (AMLD).

HM Revenue & Customs - England

Revenue & Customs Brief 63/09 - issued 12 October 2009. This Brief outlines HM Revenue & Customs (HMRC) policy in relation to an amusement machine playing a game called 'Stacker' and its liability to Amusement Machine Licence Duty (AMLD).

HM Revenue & Customs - England

Revenue & Customs Brief 55/09 - issued 20 August 2009. The brief sets out HMRC's policy on bingo duty as a result of the Rank ruling, and it also reminds operators of their legal obligations for accounting for duty.

HM Revenue & Customs - England

Revenue & Customs Brief 10/09 - issued 16 March 2009. This brief outlines changes to the tax appeals system and new internal review process.

HM Revenue & Customs - England

Revenue & Customs Brief 03/09 - issued 9 February 2009. This brief describes the requirement to submit HO 34 returns for tied oils, particularly in relation to warehousekeepers.

HM Revenue & Customs - England

Revenue & Customs Brief 17/11 - issued 01 April 2011. This brief announces HM Revenue & Customs guidance on the new Special Relief which replaces equitable liability from 1 April 2011.

HM Revenue & Customs - England

Revenue & Customs Brief 45/10 - issued 22 October 2010. In this brief HMRC is publicising revised guidance on the meaning of a 'dwelling-house' for the purposes of the Capital Allowances Act 2001. The Capital Allowances Manual will be updated with immediate effect to reflect the revised guidance.

HM Revenue & Customs - England

Revenue & Customs Brief 38/10 - issued 2 September 2010. HMRC has reissued guidance on the eligibility of Finnish, Greek and Irish dividends to dividend tax credits

HM Revenue & Customs - England

Revenue & Customs Brief 05/10 - issued 11 February 2010. HMRC's view on the application of tax statute on shares and debt held by members of DFB in that company.

HM Revenue & Customs - England

Revenue & Customs Brief 77/09 - issued 16 December 2009. This brief explains how the Enterprise Investment Scheme rules apply where a company is carrying on the relevant trade, preparatory work or research and development in partnership

HM Revenue & Customs - England

Revenue & Customs Brief 76/09 - issued 12 January 2010. New guidance on changes to the Income Tax credit for foreign dividends

HM Revenue & Customs - England

Revenue & Customs Brief 71/09 - issued 9 December 2009. This Revenue & Customs Brief is of interest to all businesses that buy or lease cars or that sell or lease cars to other businesses.

HM Revenue & Customs - England

Revenue & Customs Brief 66/09 - issued 21 October 2009. Draft legislation and guidance on changes to the Sideways Loss Relief rules.

HM Revenue & Customs - England

Revenue & Customs Brief 50/09 - issued 6 August 2009. This brief sets out HMRC's concerns regarding the application of tax, National Insurance and National Minimum Wage legislation in respect of temporary workers.

HM Revenue & Customs - England

Revenue & Customs Brief 24/09 - issued 2 April 2009. HMRC has set benchmark scale rates for particular day subsistence expenses that HMRC will accept for all employers.

HM Revenue & Customs - England

Revenue & Customs Brief 20/09 - issued 1 April 2009. Modernising tax relief for business expenditure on cars. This brief provides details of revisions to the draft legislation that was published in December 2008.

HM Revenue & Customs - England

Revenue & Customs Brief 17/09 - issued 25 March 2009. This brief explains the guidance available regarding the way HM Revenue & Customs (HMRC) deal with residence, domicile and the remittance basis of taxation to reflect the 2008 Finance Act changes, other changes from other Finance Acts and recent court decisions in this area.

HM Revenue & Customs - England

Revenue & Customs Brief 16/09 - issued 2 April 2009 . This Brief gives details of the Capital Gains Tax and Income Tax position of people who were shareholders in Bradford & Bingley plc and members of employee share schemes on 29 September 2008 when the company was taken into public ownership.

HM Revenue & Customs - England

Revenue & Customs Brief 10/09 - issued 16 March 2009. This brief outlines changes to the tax appeals system and new internal review process.

HM Revenue & Customs - England

Revenue & Customs Brief 18/11 - issued 4 April 2011. This brief outlines the Inheritance Tax and trust taxation liabilities in respect Employee Benefit Trusts

HM Revenue & Customs - England

Revenue & Customs Brief 34/10 - issued 24 August 2010. Provides details of changes to the circumstances in which HM Revenue & Customs will consider an individual's domicile.

HM Revenue & Customs - England

Revenue & Customs Brief 21/09 - issued 2 April 2009. Guidance on Inheritance Tax and valuation of gifts involving Discounted Gift Schemes (DGS).

HM Revenue & Customs - England

Revenue & Customs Brief 10/09 - issued 16 March 2009. This brief outlines changes to the tax appeals system and new internal review process.

HM Revenue & Customs - England

Revenue & Customs Brief 47/09 - Issued 17 August 2009. Action following the high court judgment in the Homeserve IPT appeal

HM Revenue & Customs - England

Revenue & Customs Brief 10/09 - issued 16 March 2009. This brief outlines changes to the tax appeals system and new internal review process.

HM Revenue & Customs - England

Revenue & Customs Brief 10/11 - issued 2 March 2011. This Brief outlines the National Insurance implications for the entertainment industry following The First Tier Tribunal decision in the case of ITV Services Ltd (TC/2009/10166)

HM Revenue & Customs - England

Revenue & Customs Brief 10/09 - issued 16 March 2009. This brief outlines changes to the tax appeals system and new internal review process.

HM Revenue & Customs - England

Revenue & Customs Brief 10/09 - issued 16 March 2009. This brief outlines changes to the tax appeals system and new internal review process.

HM Revenue & Customs - England

Revenue & Customs Brief 10/09 - issued 16 March 2009. This brief outlines changes to the tax appeals system and new internal review process.

HM Revenue & Customs - England

Revenue & Customs Brief 10/09 - issued 16 March 2009. This brief outlines changes to the tax appeals system and new internal review process.

HM Revenue & Customs - England

Revenue & Customs Brief 47/11 - 30 December 2011. This Brief confirms the VAT liability of the construction and first sale of dwellings that are linked to a separate provision of care.

HM Revenue & Customs - England

Revenue & Customs Brief 44/11 - 20 December 2011. This Brief announces the Intrastat thresholds and changes to procedures that will apply from 1 January 2012.

HM Revenue & Customs - England

Revenue & Customs Brief 42/11 - 19 December 2011. This Brief announces the withdrawal of Extra Statutory Concession on parts and accessories for boats supplied to disabled people and charities.

HM Revenue & Customs - England

Revenue & Customs Brief 41/11 - 19 December 2011. This brief announces the withdrawal of ESC on motor vehicles adapted after initial supply to disabled people.

HM Revenue & Customs - England

Revenue & Customs Brief 43/11 - 8 December 2011. This Brief reminds traders about the forthcoming withdrawal of Extra Statutory Class Concession 3:16 relating to first time connection charges to the gas or electricity mains supply.

HM Revenue & Customs - England

Revenue & Customs Brief 39/11 - 6 December 2011. This brief provides further information on the decision of the Court of Justice of the European Union in respect of HMRC v - The Rank Group plc: principle of fiscal neutrality.

HM Revenue & Customs - England

Revenue & Customs Brief 38/11 - 21 November 2011. This brief explains that from 1 January 2012 UK residents will no longer be eligible to purchase a boat using the Sailaway Boat Scheme.

HM Revenue & Customs - England

Revenue & Customs Brief 37/11 - 25 October 2011. This Brief reminds caravan site owners and their customers about the forthcoming withdrawal of three Extra Statutory Concessions relating to caravan sites. It also clarifies the effect of timing of invoices and payments on whether the concessions apply.

HM Revenue & Customs - England

Revenue & Customs Brief 36/11 - 3 October 2011. This brief provides further guidance to assist businesses with the implementation of changes to VAT accounting in relation to salary sacrifice arrangements announced in Revenue and Customs Brief 28/11 on 28 July 2011.

HM Revenue & Customs - England

Revenue & Customs Brief 35/11 - 20 September 2011. This Brief expands on the insolvency implications following the First Tier Tribunal decision in Paymex Ltd - Revenue & Customs Brief 27/11.

HM Revenue & Customs - England

Revenue & Customs Brief 34/11 - 15 September 2011. Amendments to VAT legislation consequential to the implementation of the Postal Services Act 2011.

HM Revenue & Customs - England

Revenue & Customs Brief 32/11 - issued 24 August 2011. This brief explains HMRC's policy following the First-Tier Tribunal decision in the case of Reed Employment Limited.

HM Revenue & Customs - England

Revenue & Customs Brief 30/11 - issued 27 July 2011. 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.

HM Revenue & Customs - England

Revenue & Customs Brief 28/11 - issued 28 July 2011. VAT: Changes to the treatment of certain supplies made by employers under salary sacrifice arrangements following the CJEU Judgment in Case C-40/09.

HM Revenue & Customs - England

Revenue & Customs Brief 27/11 - issued 19 July 2011. This brief explains the HM Revenue & Customs (HMRC) position following the First Tier Tribunal decision in Paymex Ltd (Case ref (2011) UKFTT 350).

HM Revenue & Customs - England

Revenue & Customs Brief 24/11 - issued 7 July 2011. This brief announces the withdrawal of item 2 of Business Brief 28/04 with effect from 1 August 2011.

HM Revenue & Customs - England

Revenue & Customs Brief 23/11 - issued 21 June 2011. This Brief provides advice on the VAT treatment of the charge for carrier bags to be introduced in Wales.

HM Revenue & Customs - England

Revenue & Customs Brief 20/11 - issued 16 May 2011. This Brief contains details of changes that will affect you if you use a UK VAT registration for goods (including yachts) supplied between EU Member States without arriving in the UK.

HM Revenue & Customs - England

Revenue & Customs Brief 19/11 - issued 01 April 2011. This Brief confirms HMRC's view of the VAT treatment of supplies of hot food made in the course of catering.

HM Revenue & Customs - England

Revenue & Customs Brief 16/11 - issued 25 March 2011. The Government intends to legislate to give statutory effect to ESC 3.2.2. This brief sets out the timetable for legislating and how the ESC should be interpreted in the interim.

HM Revenue & Customs - England

Revenue & Customs Brief 15/11 - issued 6 April 2011. This Brief confirms a change to the way HM Revenue & Customs views delayed tax for inaccuracy penalties.

HM Revenue & Customs - England

Revenue & Customs Brief 13/11 - issued 21 March 2011. This Brief announces a simplification of the 'change in use' provisions that will take effect from 1 March 2011.

HM Revenue & Customs - England

Revenue & Customs Brief 09/11 - issued 25 February 2011. This Brief announces a four week consultation on draft legislation which amends the VAT treatment of business entertainment expenses.

HM Revenue & Customs - England

Revenue & Customs Brief 04/11 - issued 9 February 2011. This brief confirms HMRC's view of the VAT treatment of commercially operated sports leagues.

HM Revenue & Customs - England

Revenue & Customs Brief 03/11 - issued 24 January 2011. This brief explains minor changes to the option to tax for land and buildings (anti-avoidance rule), and in particular the treatment of occupation by grantors.

HM Revenue & Customs - England

Revenue & Customs Brief 02/11 - issued 25 January 2011. This Brief explains HM Revenue & Customs' (HMRC) policy following the First Tier Tribunal decision in the case of John Price (TC/2010/01287).

HM Revenue & Customs - England

Revenue & Customs Brief 01/11 - issued 19 January 2011. This Brief explains HM Revenue & Customs' (HMRC's) position following the Tribunal decision in Oasis Technologies (UK) Limited (Case ref TC00581). It also explains the treatment of electronic bingo machines.

HM Revenue & Customs - England

Revenue & Customs Brief 54/10 - issued 12 January 2011. This brief explains the HM Revenue & Customs (HMRC) position following the ECJ judgment in AXA UK plc (case ref C-175/09).

HM Revenue & Customs - England

Revenue & Customs Brief 53/10 - issued 31 December 2010. This Brief gives information about new legislation for VAT recovery for land, property, boats and aircraft and changes to VAT Regulations. The new rules begin on 1 January 2011.

HM Revenue & Customs - England

Revenue & Customs Brief 52/10 - issued 14 December 2010. The brief reminds businesses of two VAT changes that will take place in January 2011.

HM Revenue & Customs - England

Revenue & Customs Brief 51/10 - issued 09 December 2010. This Brief gives details of the VAT - change in treatment of business samples.

HM Revenue & Customs - England

Revenue & Customs Brief 50/10 - issued 06 December 2010. The purpose of this Brief is to expose draft legislation which amends the option to tax anti-avoidance test for supplies of land and buildings, explain the changes and invite comments.

HM Revenue & Customs - England

Revenue & Customs Brief 49/10 - issued 06 December 2010. This Brief announces a 4 week consultation to consider proposals to simplify the 'change in use' provisions. Subject to the consultation, these changes will be implemented in early 2011.

HM Revenue & Customs - England

Revenue & Customs Brief 48/10 - issued 19 November 2010. This Brief announces the Intrastat Exemption and Delivery Terms thresholds that will apply from 1 January 2011.

HM Revenue & Customs - England

Revenue & Customs Brief 47/10 - issued 3 November 2010. The purpose of this Revenue & Customs Brief is to expose draft legislation which amends the Partial Exemption and Capital Goods Scheme regulations, to invite comments on it and to provide an explanation of the changes.

HM Revenue & Customs - England

Revenue & Customs Brief 44/10 - issued 2 November 2010. HM Revenue & Customs (HMRC) has reviewed its policy on the treatment of business entertainment provided to overseas customers in the light of the European Courts of Justice (ECJ) judgment in the joined case of Danfoss and AstraZeneca (Case-371/07).

HM Revenue & Customs - England

Revenue & Customs Brief 43/10 - issued 12 October 2010. This Brief outlines HM Revenue and Customs' (HMRC) policy in relation to VAT: 'Italian Republic' claims for overpaid VAT - partial exemption implications of the ECJ decision in Nordania Finans.

HM Revenue & Customs - England

Revenue & Customs Brief 40/10 - issued 22 September 2010. This brief announces a consequential amendment to the nursing agency concession that allows VAT exemption of certain services provided by nursing agencies.

HM Revenue & Customs - England

Revenue & Customs Brief 37/10 - issued 3 September 2010. This Brief gives details of an article concerning VAT: leisure trusts providing all inclusive membership schemes.

HM Revenue & Customs - England

Revenue & Customs Brief 35/10 - issued 20 August 2010. This Brief gives details on an article concerning VAT: proposed reverse charge accounting for businesses trading in emissions allowances.

HM Revenue & Customs - England

Revenue & Customs Brief 33/10 - issued 29 July 2010. This Brief announces changes to the application of the zero rate to new buildings and that, following a review, the phrase 'solely for a relevant residential or relevant charitable purpose' could incorporate a de minimis margin.

HM Revenue & Customs - England

Revenue & Customs Brief 32/10 - issued 3 August 2010. This is a re-issued version of RCB 39/09. That Brief announced a change in HMRC's interpretation of the legal provisions that apply the zero rate to new buildings used for a relevant charitable purpose, and the withdrawal of Extra Statutory Concession (ESC) 3.29 and two related concessions.

HM Revenue & Customs - England

Revenue & Customs Brief 31/10 - issued 3 August 2010. This brief sets out HMRC's position following the Court of Appeal decision in Insurancewide/Trader Media Group Ltd, which involve introductory services to insurers or insurance brokers via the internet.

HM Revenue & Customs - England

Revenue & Customs Brief 29/10 - issued 15 June 2010. This Brief announces a change to the treatment of claims received by HM Revenue & Customs under the provisions of the VAT: DIY Housebuilders and Converters VAT Refund Scheme - treatment of holiday homes.

HM Revenue & Customs - England

Revenue & Customs Brief 28/10 - issued 15 June 2010. A Revenue & Customs Brief providing confirmation of the VAT treatment of Verified Emission Reduction units (VERs) and carbon offsetting services.

HM Revenue & Customs - England

Revenue & Customs Brief 25/10 - issued 7 June 2010. HM Revenue & Customs Brief outlining the revised policy on the VAT treatment of pay-per-click (PPC) sponsored links appearing on search engine websites.

HM Revenue & Customs - England

Revenue & Customs Brief 21/10 - issued 21 May 2010. This Revenue & Customs Brief sets out details of an agreement reached with the business travel sector about invoicing supplies under 'hotel billback'.

HM Revenue & Customs - England

Revenue & Customs Brief 20/10 - issued 9 April 2010. This Revenue & Customs Brief announces a change to the dimensions of caravan that will be eligible to be zero-rated.

HM Revenue & Customs - England

Revenue & Customs Brief 19/10 - issued 31 March 2010. This Brief gives details on the handling of postal services Input Tax claims following the decision of the European Court of Justice in the case of TNT Post UK Ltd.

HM Revenue & Customs - England

Revenue & Customs Brief 15/10 - issued 29 March 2010. VAT Changes to implement ECJ decision in Canterbury Hockey Clubs C-253/07 mainly affecting affiliation fees.

HM Revenue & Customs - England

Revenue & Customs Brief 14/10 - issued 17 March 2010. HMRC reminds customers about the cleared funds rules for cheques payments with effect from 1 April 2010.

HM Revenue & Customs - England

Revenue & Customs Brief 13/10 - issued 17 March 2010. Announces changes a temporary administrative easement for freight transport and related services that takes place wholly outside the EC.

HM Revenue & Customs - England

Revenue & Customs Brief 12/10 - issued 18 March 2010. This brief aims to clarify our policy on the VAT treatment of supplies of health professionals, nursing auxiliaries, care assistants and support workers by employment businesses.

HM Revenue & Customs - England

Revenue & Customs Brief 11/10 - issued 16 March 2010. The decision of the VAT Tribunal in respect of Rank (gaming machines) issued December 2009.

HM Revenue & Customs - England

Revenue & Customs Brief 10/10 - issued 8 March 2010 . HMRC announces two changes to simplify the de minimis rules that take effect from 1 April 2010.

HM Revenue & Customs - England

Revenue & Customs Brief 09/10 - issued 11 March 2010. HMRC has revised its policy on the VAT status of University Trading Subsidiary Companies.

HM Revenue & Customs - England

Revenue & Customs Brief 02/10 - issued 22 January 2010. Announcement of HMRC's revised policy on Lennartz accounting following a ruling by European Court of Justice.

HM Revenue & Customs - England

Revenue & Customs Brief 105/09 - issued 12 January 2010. This is a re-issued version of Revenue & Customs Brief 63/08. This Brief concerns the VAT liability of MCB and gaming machine takings, following the VAT Tribunal decisions in the cases involving the Rank Group.

HM Revenue & Customs - England

Revenue & Customs Brief 103/09 - issued 12 January 2010. This is a re-issued version of Revenue & Customs Brief 60/08. In October 2007 HM Revenue & Customs (HMRC) lost the Loyalty Management (UK) Ltd [2007] All ER (D) 66 (Oct) (LMUK) case C3/2006/1560, concerning the VAT treatment of payments for Nectar scheme rewards, in the Court of Appeal.

HM Revenue & Customs - England

Revenue & Customs Brief 102/09 - issued 12 January 2010. This is a re-issued version of Revenue & Customs Brief 28/08. This brief announces a new revised Notice 742A - Opting to tax land and buildings and the publication of a number of new forms and certificates.

HM Revenue & Customs - England

Revenue & Customs Brief 101/09 - issued 12 January 2010. This is a re-issued version of Revenue & Customs Brief 54/08. This brief is for house builders who have built or are building new dwellings with the intention, when they are completed, of selling either the freehold interest or a long lease of over 21 years (at least 20 years in Scotland) in each of the properties.

HM Revenue & Customs - England

Revenue & Customs Brief 99/09 - issued 12 January 2010. This is a re-issued version of Revenue & Customs Brief 46/08. This brief confirms that the House of Lords has given us leave to appeal the decision of the Court of Appeal in the case of Loyalty Management (UK) Ltd C3/2006/1560 NCN: [2007] EWCA Civ 938 (LMUK). It also provides interim guidance, pending the outcome of our appeal, for those businesses affected by this decision.

HM Revenue & Customs - England

Revenue & Customs Brief 98/09 - issued 12 January 2010. This is a re-issued version of Revenue & Customs Brief 33/08. This Revenue & Customs Brief explains our approach to the application of paragraph 2 of Schedule 9 Finance Act (FA) 1996 in cases involving late-paid interest between connected companies.

HM Revenue & Customs - England

Revenue & Customs Brief 97/09 - issued 12 January 2010. This is a re-issued version of Revenue & Customs Brief 34/08. This Revenue & Customs brief article sets out HM Revenue & Customs (HMRC) policy on retrospective claims by Higher Education Institutions (HEIs) that operated a Partial Exemption (PE) method agreed under the Committee of Vice Chancellors & Principals (CVCP) guidelines.

HM Revenue & Customs - England

Revenue & Customs Brief 96/09 - issued 12 January 2010. This is a re-issued version of Revenue & Customs Brief 27/08. HM Revenue & Customs has reconsidered its interpretation of the terms 'bodies governed by public law' and 'special legal regime' in the context of article 13(1) of the Principal VAT Directive (Directive 2006/112/EC) ('article 13(1)') as well as the application of this provision.

HM Revenue & Customs - England

Revenue & Customs Brief 95/09 - issued 12 January 2010. This is a re-issued version of Revenue & Customs Brief 24/08. This Brief announces the introduction of a new Schedule 10 to the VAT Act 1994 that becomes effective from the 1 June 2008 following the announcement in Budget Note 79 at Budget 2008.

HM Revenue & Customs - England

Revenue & Customs Brief 93/09 - issued 12 January 2010. This is a re-issued version of Revenue & Customs Brief 01/08. This Revenue & Customs Brief article announces HM Revenue & Customs' (HMRC) revised policy about recovery of input tax on Satellite Information System (SIS) services received by bookmakers following the Tribunal decision in the case of Cheshire Racing Ltd (VTD 20283).

HM Revenue & Customs - England

Revenue & Customs Brief 91/09 - issued 12 January 2010. This is a re-issued version of Revenue & Customs Brief 68/07. At Budget 2007 a package of three measures was announced concerning the VAT treatment of assets to be used partly for non-business purposes - further details are set out in Budget Note 56.

HM Revenue & Customs - England

Revenue & Customs Brief 90/09 - issued 12 January 2010. This is a re-issued version of Revenue & Customs Brief 67/07. This Revenue & Customs Brief article explains the VAT treatment of rebates, credit notes and similar transactions relating to business promotions between suppliers and their customers.

HM Revenue & Customs - England

Revenue & Customs Brief 86/09 - issued 12 January 2010. This is a re-issued version of Revenue & Customs Brief 56/07. At Budget 2007 a package of three measures was announced concerning the VAT treatment of assets to be used partly for non-business purposes - further details are set out in Budget Note 56.

HM Revenue & Customs - England

Revenue & Customs Brief 85/09 - issued 12 January 2010. This is a re-issued version of Revenue & Customs Brief 55/07. This Revenue & Customs Brief sets out HM Revenue & Customs (HMRC) revised policy on the VAT treatment of computers made available by employers for use in their employee's homes; this follows withdrawal of the tax exemption which allowed employers to loan computer equipment to their employees tax free.

HM Revenue & Customs - England

Revenue & Customs Brief 83/09 - issued 12 January 2010. This is a re-issued version of Revenue & Customs Brief 36/07. This Revenue & Customs Brief announces the publication of Input tax deduction without a valid VAT invoice Statement of Practice March 2007. It replaces Input tax deduction without a valid VAT invoice - Statement of Practice July 2003.

HM Revenue & Customs - England

Revenue & Customs Brief 82/09 - issued 12 January 2010. This is a re-issued version of Revenue & Customs Brief 31/07. This article explains HM Revenue & Customs (HMRC) policy on attributing VAT on overhead costs to supplies made under hire-purchase (HP) agreements.

HM Revenue & Customs - England

Revenue & Customs Brief 80/09 - issued 12 January 2010. This is a re-issued version of Revenue & Customs Brief 28/07. The memorandum of understanding that was jointly agreed by Customs and Excise and the Chartered Institute of Public Finance and Accountancy (CIPFA) in 1991 was reviewed in 2006 and this Business Brief contains the revised version, which supersedes the earlier version (published in Business Brief 11/99). The revisions have been agreed with CIPFA.

HM Revenue & Customs - England

Revenue & Customs Brief 79/09 - issued 12 January 2010. This is a re-issued version of Revenue & Customs Brief 11/07. We are aware that various advisors are promoting VAT schemes through which private individuals incur little or no VAT on the purchase of pleasure craft (both sailing and motor vessels), particularly at the top end of the market

HM Revenue & Customs - England

Revenue & Customs Brief 78/09 - issued 12 January 2010. This is a re-issued version of Revenue & Customs Brief 08/07. This Revenue &Customs Brief article explains the VAT treatment of 'cash backs' and what businesses should do if they pay or receive 'cash backs', or have paid or received them in the past.

HM Revenue & Customs - England

Revenue & Customs Brief 75/09 - issued 8 December 2009. This Revenue & Customs Brief was issued on 8 June 2009 following the High Court decision in the case of Rank. This confirmed that participation fees for playing mechanised cash bingo (MCB) should have been exempt from VAT following the High Court's decision that there had been a breach of fiscal neutrality in the VAT treatment of this type of bingo.

HM Revenue & Customs - England

Revenue & Customs Brief 74/09 - issued 4 December 2009. This Revenue & Customs Brief 74/09 sets out transitional provisions which apply to supplied affected by the changes to the Tour Operators' Margin Scheme, which are due to come into effect on 1 January 2010.

HM Revenue & Customs - England

Revenue & Customs Brief 69/09 - issued 17 November 2009. This Revenue and Customs Brief explains how businesses trading with other EU Member States could be affected by changes from 1 January 2010.

HM Revenue & Customs - England

Revenue & Customs Brief 68/09 - issued 5 November 2009. This Brief explains two HMRC measures designed to assist businesses in implementing the return of the standard rate of VAT to 17.5 per cent. It also includes details of the consultation currently being carried out by the Department for Business, Innovation and Skills (BIS) about a proposal to amend the Price Marking Order 2004.

HM Revenue & Customs - England

Revenue & Customs Brief 67/09 - issued 27 October 2009. This Revenue & Customs Brief 67/09 confirms HMRC policy on the treatment of service charges following the European Court of Justice judgement in 'RLRE Tellmer' (C-572/07).

HM Revenue & Customs - England

Revenue & Customs Brief 65/09 - issued 14 October 2009. This brief replaces Revenue & Customs Brief 62/09 which contains a formatting error in the section 'Impact on theatres'. The content of the brief is otherwise unchanged. HMRC has revised its policy on input tax recovery on the costs of staging shows (production costs) for which the theatre's admissions are VAT exempt. It follows the tribunal decision in Garsington Opera Limited.

HM Revenue & Customs - England

Revenue & Customs Brief 64/09 - issued 15 October 2009. Following the decision of the European Court of Justice in the case of TNT Post UK Ltd, certain postal services supplied by Royal Mail are to become liable to VAT at the standard rate.

HM Revenue & Customs - England

Revenue & Customs Brief 59/09 - issued 21 September 2009. This Revenue and Customs Brief provides details of HMRC's response to the High Court judgment in Insurancewide/Trader Media.

HM Revenue & Customs - England

Revenue & Customs Brief 58/09 - issued 2 October 2009. A Brief of interest to all businesses within the telecommunications, Internet service provision and broadcasting sectors who claim to have moved or may consider moving the place of supply of their services from the UK to another Member State.

HM Revenue & Customs - England

Revenue & Customs Brief 57/09 - issued 4 September 2009. This Revenue and Customs Brief confirms HMRC policy on the VAT partial exemption 'payback' rules following the High Court decision in the case of Community Housing Association.

HM Revenue & Customs - England

Revenue & Customs Brief 56/09 - issued 26 August 2009. Further to HMRC Brief 11/07, the aim of this Brief is to clarify HMRC's view of the VAT treatment applying to the purchase and use (eg leasing and chartering) of pleasure craft and sets out HMRC's approach to artificial structures.

HM Revenue & Customs - England

Revenue & Customs Brief 53/09 - issued 17 August 2009. This brief explains our revised policy on VAT recovery by local authorities on expenditure relating to capital works at voluntary aided schools.

HM Revenue & Customs - England

Revenue & Customs Brief 52/09 - issued 24 August 2009. HM Revenue and Customs (HMRC) has published technical guidance on the new VAT and Excise Wrongdoing penalties which will be implemented on 1 April 2010. This Business Brief gives an overview of how the new system will work.

HM Revenue & Customs - England

Revenue & Customs Brief 51/09 - issued 13 August 2009. A new VAT Information Sheet 14/09 and Revenue & Customs brief 51/09 are being published to replace the incorrect VAT Information sheet 12/09 and Revenue & Customs Brief 44/09 which are now withdrawn.

HM Revenue & Customs - England

Revenue & Customs Brief 46/09 - issued 30 July 2009. This brief announces that emissions allowances will be zero rated with effect from 31 July 2009 in order to tackle the rapidly increasing threat of VAT fraud.

HM Revenue & Customs - England

Revenue & Customs Brief 45/09 - issued 30 July 2009. This Brief announces changes to the forms and guidance used by individuals who are claiming back VAT that they incurred as DIY housebuilders and converters on the costs of their building work.

HM Revenue & Customs - England

Revenue & Customs Brief 44/09 - issued 27 July 2009. The brief announces a series of changes to Schedule 10 of the VAT Act 1994.

HM Revenue & Customs - England

Revenue & Customs Brief 43/09 - issued 22 July 2009. The brief announces that certain services performed by psychologists became exempt from 1 July 2009.

HM Revenue & Customs - England

Revenue & Customs Brief 41/09 - issued 17 July 2009. This Brief sets out HMRC's position on the the judgment of the Court of Session in this case and tells claimants and appellants what to do.

HM Revenue & Customs - England

Revenue & Customs Brief 40/09 - issued 14 July 2009. This Brief announces claims of overpaid VAT in respect of Mechanised Cash Bingo to be processed.

HM Revenue & Customs - England

Revenue & Customs Brief 38/09 - issued 8 July 2009. This Brief gives details of the VAT treatment of 'Dutch barges' and similar vessels designed for and used as permanent residential accommodation by owners.

HM Revenue & Customs - England

Revenue & Customs Brief 34/09 - issued 18 June 2009. Further to Revenue and Customs Brief 28/09 - The Government has been successful in renewing the UK's derrogation with ECOFIN. The VAT reverse charge for mobile phones and computer chips has now been extended until April 2011.

HM Revenue & Customs - England

Revenue & Customs Brief 33/09 - issued 8 June 2009. This brief explains HMRC's revised interpretation of 'occupation' for the purposes of the option to tax anti-avoidance legislation. This follows the release of the judgment in Newnham College.

HM Revenue & Customs - England

Revenue & Customs Brief 32/09 - issued 29 May 2009. The decision of the Court of Appeal in respect of Procter & Gamble UK.

HM Revenue & Customs - England

Revenue & Customs Brief 31/09 - issued 14 May 2009. This article explains the tax implications of the car and van scrappage scheme.

HM Revenue & Customs - England

Revenue & Customs Brief 28/09 - issued 20 April 2009. This brief covers reverse charge accounting for businesses trading in mobile telephones and computer chips: renewal of EU derogation.

HM Revenue & Customs - England

Revenue & Customs Brief 27/09 - issued 06 April 2009. This Brief Announces changes in the Tour Operators' Margin Scheme (TOMS).

HM Revenue & Customs - England

Revenue & Customs Brief 19/09 - issued 1 April 2009. HM Revenue & Customs announces four changes to simplify the Standard Method to help reduce compliance costs for businesses.

HM Revenue & Customs - England

Revenue & Customs Brief 18/09 - issued 31 March 2009. This brief announces a change in the treatment of VAT Bad Debt Relief claims made when the net VAT due on a return has not been paid or has been partly paid.

HM Revenue & Customs - England

Revenue & Customs Brief 15/09 - issued 27 March 2009. Details of HMRC's view of when it can abide by incorrect advice given to customers in VAT and IPT.

HM Revenue & Customs - England

Revenue & Customs Brief 14/09 - issued 17 July 2009. VAT Repayment Claims and Statutory Interest - Treatment for the purposes of Direct Tax.

HM Revenue & Customs - England

Revenue & Customs Brief 13/09 - issued 19 March 2009. Guidance on the VAT treatment of unlimited access to all-inclusive leisure facilities.

HM Revenue & Customs - England

Revenue & Customs Brief 10/09 - issued 16 March 2009. Tribunals Reform - Changes to the tax appeals system and new internal review process

HM Revenue & Customs - England

Revenue & Customs Brief 08/09 - issued 18 March 2009. The Information Sheet describes the background to the withdrawal of the Staff Hire Concession on 1 April 2009 and sets out the VAT treatment that should be applied from that date.

HM Revenue & Customs - England

Revenue & Customs Brief 06/09 - issued 20 February 2009. Claims for refund of 'overpaid' VAT by the retrospective application of Extra-Statutory Concession 3.35 are to be rejected.

HM Revenue & Customs - England

Revenue & Customs Brief 05/09 - issued 18 February 2009. This Brief provides guidance about the House of Lords Judgment Marks & Spencer Plc -v- CRC [2009] UKHL 8, which relates to VAT claims made before 26 May 2005 no longer being subject to unjust enrichment.

HM Revenue & Customs - England

Revenue & Customs Brief 02/09 - issued 26 January 2009. Adoption of EU Directive and Regulation relating to EC Sales Lists and Time of Supply of Services (update to Revenue and Customs Brief 53/08).

VERO Skat - Finland

Övervakningskampanjer om grå ekonomi.

VERO Skat - Finland

Satsning på internprissättning.

Toll - Norge

Avgift på hydrofluorkarboner (HFK) og perfluorkarboner (PFK) - korrigerte avgiftssatser fo

Toll - Norge

Transittering - endring i liste over "Følsomme varer"

Skatteetaten - Norge

Utstedelse av kreditnota når bonus utbetales av andre enn selger. I et brev til et advokatfirma den 17. januar 2012 har Skattedirektoratet uttalt at en grossist kan utstede kreditnota for bonus direkte til kunder av eksterne forhandlere.

OECD - Internationalt

Fiscal policy in Chile: more could be done to strengthen the Fiscal framework

State Administration of Taxation of The People's Republic of China - Kina

Earnestly Implementing the Code of Ethics, Promoting the Construction of System for Preventing and Punishing Corruption, and Strengthening the Construction of Leading Groups (2012-01-16)

State Administration of Taxation of The People's Republic of China - Kina

Ministry of Finance and the State Administration of Taxation Co-issue the Pilot Scheme on Switching from Business Tax to Value Added Tax and the Relevant Policies and Regulations on Pilot Work in Shanghai (2012-01-16)

State Administration of Taxation of The People's Republic of China - Kina

Leaders from the Ministry of Finance and the State Administration of Taxation Respond to the Reporters' Questions (2012-01-16)

Toll - Norge

Innførsel av kjøtt fra egen jakt - tollfrihet

VERO Skat - Finland

Årsanmälningar för år 2011.

VERO Skat - Finland

Samfundsskattesatsen ändrades vid ingången av 2012. Samfundsskattesatsen sjönk vid ingången av 2012 till 24,5 procent. De samfällda förmånernas skattesats steg till 28 procent. Skatteförvaltningen kommer att ta ändringen i beaktande i förskottsdebetsedlarna och skickar de nya förskottsdebetsedlarna med giroblanketterna vid månadsskiftet januari-februari.

Skatteetaten - Norge

Høyesteretts dom av 2. desember 2011 (Dell) – Skattedirektoratets domskommentar.

VERO Skat - Finland

Överbelastning i Skatteförvaltningens ärendehanteringskanaler.

VERO Skat - Finland

Arbetsgivarens och arbetstagarens pensions- och försäkringspremier för år 2012 har fastställts.

Toll - Norge

Tollfri innførsel av kjøtt av sau og lam fra Botzwana, Namibia og Swaziland

Toll - Norge

Importforbud for bukkehornskløverfrø og bestemte frø og bønner fra Egypt - Knuste og split

OECD - Internationalt

New Head of the Tax Treaty, Transfer Pricing and Financial Transactions Division is appointed

OECD - Internationalt

New Head of the Tax Treaty, Transfer Pricing and Financial Transactions Division is appointed

OECD - Internationalt

New Head of the Tax Treaty, Transfer Pricing and Financial Transactions Division is appointed

VERO Skat - Finland

Skatteförvaltningens elektroniska tjänster fungerar igen.

Skatteetaten - Norge

Høyesterettsdom av 8. desember 2011 i sak 2011/869 – Industriinvesteringer AS og Hafslund Venture AS - Skattedirektoratets domskommentar.

VERO Skat - Finland

I Skatteförvaltningens elektroniska tjänster förekommer funktionsavbrott som i flera fall förhindrar användningen av tjänsterna.

Toll - Norge

Frihandelsavtalane – Verdigrenser frå 1. januar 2012

VERO Skat - Finland

Det kan förekomma funktionsavbrott i Skatteförvaltningens elektroniska tjänster. Det kan förekomma funktionsavbrott i Skatteförvaltningens elektroniska tjänster p.g.a. stor belastning.

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