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HMRC has published a new Revenue & Customs Brief which outlines a change a policy with regards to the VAT position for dispensers of spectacles, contact lenses and hearing aids.
HMRC has issued new guidance that has clarified the position on the zero-rating applying to charity advertising. The not-for-profit sector has been in discussions for two years with HMRC in order to clarify where a...
Most early contract termination fees and payments made to settle commercial disputes could be within the scope of UK VAT, following a change in practice from HM Revenue & Customs (HMRC).