VAT Notices

How HMRC interprets VAT law

The latest views on VAT law from HMRC's perspective

VAT Notices explain how HMRC interprets the current VAT law. Where the law says that the detailed rules on a particular matter will be set out in a notice or leaflet published by HMRC rather than in a Statutory Instrument, that part of the notice or leaflet has legal force, and that fact will be clearly shown at the relevant point in this source. VAT Notices contain material which is copyright of the Crown and is sourced from HMRC. Crown copyright material is reproduced with the permission of the Controller of HMSO and the King's Printer for Scotland under the Open Government Licence. Access on Tolley+ Research.

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