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United Kingdom: Changes to Intrastat arrivals threshold from 1 January 2015. Guidance on the VAT treatment of pension-related costs has been released. HMRC’s policies on VAT recovery by holding companies have been clarified. A refund scheme for certain government bodies and certain charities will be introduced. There will be an exemption from reduced rate Air Passenger Duty for children under 12 (to be extended to children under 16). HMRC have mitigated the impact of MOSS for certain small businesses.


VAT news
VAT news