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The government announced on 4 March 2013 its intent to amend and clarify eligibility conditions for clubs to be registered under the CASC scheme.
This is the Budget in full. You can find supporting and related documents below.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
Changes to allow use of rebated fuel in agricultural vehicles when gritting
Changes to Schedule 1 of the Hydrocarbon Oil Duties Act 1979.
This Tax Information and Impact Note removes the ability of individuals to claim compensating adjustments where the counterparty to the transaction is a company.
This Tax Information and Impact Note is about the use Road Fuel Scale Charges (RFSC) to account for VAT on private use of road fuel purchased by businesses.
The BRB (Residuary) Limited (Tax Consequences) Order 2013
The purpose of this consultation is to consider whether the proposed changes to VAT law achieve the intended result and to understand the impact of the changes on affected businesses.
This Tax Information and Impact Note is about the changes to the zero rating of VAT for exports from the UK.
Clarification of how VAT Tribunal ruling in the Paymex Ltd will apply in voluntary arrangements and trust deeds of changes to their carbon price support tax liability.
Intrastat: Revised Arrivals Exemption Threshold
The Government announced at Budget 2013 that it would consult on proposals to widen the scope of section 363A TIOPA. HM Revenue & Customs (HMRC) are asking for views on the scope of the extension.
High Court judgements on claims from persons to whom VAT has been wrongly charged by their suppliers.
VAT tax avoidance using offshore entities after the European Court's judgment in Paul Newey (trading as Ocean Finance).
How the VAT Tribunal ruling in Paymex Limited will apply in voluntary arrangements.
VAT treatment of loss adjusting services supplied in connection with marine and aviation insurance claims and the incorrect application of the zero-rate.
Authorised Contractual (tax transparent) Schemes
Stamp Duty and Stamp Duty Reserve Tax: clearing relief regulations for ICE Clear Europe Limited
VAT changes affecting how Employee Benefit Consultants for work place pensions will be paid following the Retail Distribution Review.
HM Revenue and Customs’ policy on Stamp Duty Land Tax following the decision of the Tax Tribunal in the case of Robinson Family Ltd.
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