Tag Archives: excise

VAT and Boats – Zero-rating Passenger Transport

An issue that often crops up with zero-rating passenger transport in a boat, vehicle or aircraft for 10 or more people is how that is determined. VAT Act 1994 schedule 8 group 8 item 4 speaks about something that has … Continue reading

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New HMRC Excise Notice 179 on Motor and Fuel Oils

HMRC have issued an updated Excise Notice 179 on motor and fuel oils, replacing the May 2013 edition. Changes include: an update on meters, clarification of when credit is allowed and for contaminated fuel and a new Bush House, London, … Continue reading

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HMRC Brief 40/13 on Indirect Tax Assessments

Following court rulings HMRC have published Brief 40/13 on the making of assessments to VAT and excise, plus the withdrawal of their previous Notices 915 and 208 on these areas. Their detailed guidance and views can now be found in … Continue reading

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Co Antrim man jailed for tobacco smuggling

“A confiscation hearing will take place on 8 February”. I’m guessing he won’t be keeping these cigarettes….let’s see. http://hmrc.presscentre.com/Press-Releases/Co-Antrim-man-jailed-for-excise-fraud-68655.aspx Eamon McNicholas Tax Barrister, Accountant http://www.EamonMcNicholas.com

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