VAT Notes 2017 Issue 3
Released 10 October 2017
HMRC’s VAT Notes 2017 Issue 3 explains how to receive VAT repayments by BACS, make payments electronically and latest VAT manuals updates.
Updates have been made to the following VAT manuals:
VAT Land and Property:
•VATLP24750 - guidance on provision of finance for the purposes of the option to tax anti-avoidance legislation.
•VATLP23500 - new circularity guidance in respect of the option to tax anti-avoidance legislation.
VAT Education: VATEDU53400 - guidance following the case of Brockenhurst College C-699/15.
View VAT Notes 2017 Issue 3.