VAT update September 2017

Published on 27 September 2017

In this month’s update we report on the Commission’s evaluation of invoicing rules; revisions to VAT notice 700/50, concerning default surcharge; and details of the consultation on the Making Tax Digital reforms.

We also comment on three recent cases involving the VAT treatment of the Tesco Clubcard scheme; an application to make a late appeal; and guidance on the correct approach to the penalty rules.

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