HMRC Briefs
Tax Bulletin and Business Briefs have been replaced by HMRC Briefs. HMRC Briefs 01/07 and 02/07 have been placed on the website.
HMRC Brief 01/07 – deals with Residence issues arising from the recently published decision of The Special Commissioners – Gaines Cooper v HMRC. Brief 01/07 is reproduced at Section 2.11.
HMRC Brief 02/07 – considers the burdens of the biofuels regime for non-commercial producers. Brief 02/07 is reproduced at Section 2.12.
HMRC has also published a consultation document which seeks comments from biofuel producers about the proposed simplification of their regime. The closing date for responses is 16 February 2007.