25 January 2010
HMRC has issued Revenue & Customs Brief 02/10 which sets out new Lennartz accounting rules (ie for goods which have a dual business and non-business/private use) following the ruling of the ECJ in the case of Vereniging Noordelijke Land-en Tuinbouw Organisatie v Staatssecretaris van Financien.
The Brief can be found on the HMRC newspage here http://www.hmrc.gov.uk/news/index.htm.