United Kingdom Overpayments constitute consideration for taxable supplies – National Car Parks Limited v HMRC 22 May 201975 views1 min read Source: bailii.org Opting to tax land and buildings (VAT Notice 742A) – Update HMRC update of VAT Notice 701/1 ‘How VAT affects charities’ and VAT Notice 701/6 ‘Charity funded equipment for medical and veterinary uses’