The following HMRC Briefs were published in the past month. The Briefs are accessible on the HMRC website.

HMRC Brief No. 50/07

VAT: Court confirms HMRC's policy on all-inclusive leisure facilities schemes.

HMRC Brief No. 51/07

Information on forthcoming changes to VAT invoicing regulations, including invoice number requirements, margin scheme invoices, intra EC invoices and invoicing of exempt supplies to businesses in other EU Member States.

HMRC Brief No. 52/07

VAT – place of supply of trading allowances in greenhouse gas emissions (update).

HMRC Brief No. 53/07

HMRC is seeking the views of both data providers and users on various Intrastat Simplification options that are being considered.

HMRC Brief No. 54/07

Meaning of Ordinary Share Capital.

HMRC Brief No. 55/07

Revised treatment of VAT incurred on home computers made available by employers to their employees.

HMRC Brief No. 56/07

Assets used partly for non-business purposes – delay in implementation of ‘Lennartz Accounting’ Regulations.

HMRC Brief No. 57/07

Disclosure of avoidance schemes: New information powers.

HMRC Brief No. 58/07

VAT: Claims in respect of fund management services.