Source HMRC Guidance on the 4 Quick Fixes
Source – website legislation.gov.uk
Verification of VAT number customer to exempt I/C supply
Explanatory Memorandum
Zero-rating for intra-community supplies – EXPLANATORY MEMORANDUM TO THE VALUE ADDED TAX (AMENDMENT) (NO. 2) REGULATIONS 2019 2019 No. 1509
Chain transactions – EXPLANATORY MEMORANDUM TO THE VALUE ADDED TAX (PLACE OF SUPPLY OF GOODS) (AMENDMENT) ORDER 2019 2019 No. 1507
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