HMRC Brief
HMRC issued a number of Briefs in the past month. These are available on the HMRC website.
HMRC Brief 31/07
Partial Exemption VAT recovery on overhead costs relating to supplies of hire purchase.
HMRC Brief 32/07
New Means of Transport: Revised Form VAT 411.
HMRC Brief 33/07
Seafarers' Earnings Deduction – New information requirement for tax returns for the year ended 5 April 2007 onwards.
HMRC Brief 34/07
The Income Tax Act 2007.
HMRC Brief 35/07
Tax Credit Relief – Sharjah – Petroleum Revenue Tax.
HMRC Brief 36/07
VAT Input Tax deduction without a valid VAT invoice: Revised Statement of Practice.
HMRC Brief 37/07
Introduction of biofuels simplification.