On 12 January 2010, HMRC saw fit to re-issue a number of Revenue & Customs Briefs originally issued in 2007 and 2008.

A case heard by the ECJ in 2009, Vereniging Noordelijke Land-en Tuinbouw Organisatie v Staatssecretaris van Financien (C-515/07), has shown that up until now, HMRC have allowed a much wider application of ‘Lennartz’ accounting than should be the case under EU law.

The government’s scheme to help businesses that are struggling to pay their tax bills could see a rise in requests to delay payments as the self-assessment date approaches.

An interesting, albeit minor, change to the treatment of postal services was announced towards the end of 2009, although it has not as yet been implemented.

A major change to the way that VAT is charged across the EU could impose extra admin costs on UK firms.

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