HMRC’s Revenue and Customs Briefs issued in 2021 – An overview

Herewith the list of all HMRC Policy Papers on Revenue and Customs briefs issued in 2021

• Brief 1: Introduction of the zero rate of VAT for women’s sanitary products
• Brief 2: Temporary reduced rate of VAT for hospitality, holiday accommodation and attractions
• Brief 3: VAT liability of digital publications – update on litigation in News Corp and Ireland Ltd
• Brief 4: Partially exempt VAT registered businesses affected by coronavirus
• Brief 5: VAT liability of installation of blinds
• Brief 6: VAT liability of juice cleanse programmes
• Brief 7: VAT liability of charging of electric vehicles
• Brief 8: VAT treatment of public funds received by further education institutions
• Brief 9: VAT liability of daycare services supplied by private bodies in England and Wales
• Brief 10: Repayment of VAT to overseas businesses not established in the EU and not VAT registered in the UK
• Brief 11: VAT liability of Coronavirus (COVID-19) testing services
• Brief 12: VAT treatment of gaming machines from 6 December 2005 to 31 January 2013
• Brief 13: Change in the VAT treatment of the construction self-supply charge
• Brief 14: Changes to the VAT treatment of importations of dental prostheses into the United Kingdom
• Brief 15: Repayment of VAT to overseas businesses not established in the EU and not registered in the UK

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