HMRC have released a new Revenue & Customs Brief concerning the duty liability of lottery machines. In the brief HMRC confirm that they have decided not to appeal against the decision of the First-tier Tribunal in the case of Dransfield Novelty Company. In this decision the Tribunal decided that electronic lottery machines were not subject to Amusement Machine Licence Duty (AMLD) in three out of four periods under consideration. The four periods reflected the three changes to the definition of amusement machine.

HMRC have issued a news release to confirm that five plumbers have been arrested and that approximately six hundred more are under civil investigation. HMRC have said that these arrests are the start of co-ordinated action and more raids are expected to take place across the UK in regions including Yorkshire, Kent, Cambridgeshire, Tyne & Wear, Midlands and South Wales.

HMRC have launched a new taskforce to target VAT fraud in London's fast food outlets. The launch of this taskforce follows the recent launch of taskforces to target the restaurant sector in London and other places in the UK. HMRC will be targeting fast food outlets suspected of deliberately keeping false records and misdeclaring their sales.

Treaty Abuse: The HM Treasury
Written by Stuart Rogers, Corporate Tax Consultant

On 1 August 2011 HM Treasury quietly published a document setting out their plans to add an additional layer of anti avoidance provisions in respect of ‘treaty shopping’.