Update Sept 29, 2023: Section 21.2.1, section 21.2.2 and section 28 have been updated to remove old references and include language that is now used for the new penalty regime.
The guide to VAT rules and procedures
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Latest Posts in "United Kingdom"
- Supreme Court Clarifies VAT Recovery Rules for Corporate Groups After Hotel La Tour Decision
- Appeal Dismissed: Input VAT Denial and Personal Liability Upheld on Kittel Grounds for One Call Consultants
- Input VAT Denial Upheld: Kittel Assessment and Penalties Made Within Statutory Time Limit
- Boehringer Ruling: Could £2.5bn VAT Reclaims Transform UK Pharma and Healthcare Forever?
- VAT Recovery Possible Without Fully Compliant Invoices if Alternative Evidence Provided, UK Tribunal Rules
