Revenue and Customs Brief 2 (2023): VAT and value shifting consultation update

Published on: 03 March 2023

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Specialist Tax Regulatory Materials

Article summary

HMRC has published a new Brief on its conclusions and actions taken following the VAT and value shifting consultation. In addition, VAT Notice 700 (VAT Guide) has also been updated.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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Guidance

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