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VAT Regulations 2019 – Amendments, Revocation and Transitional Provisions regarding EU Exit

Partial Exemption Special Methods (PESMs) post Brexit. New regulation allows the current status of “exempt from VAT, no recovery for UK to UK supplies of financial services” to be maintained within existing PESMs, removing need for PESMs to be reworked/re-approved by HMRC.

Source gov.uk

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