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.

VAT Construction: VCONST15250 and VCONST15610 - guidance following the case of Pennine Care NHS Trust TC04998.

View VAT Notes 2017 Issue 3.

0
Be the first to vote
Subscribe