De Voil Indirect Tax Service
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Commentary
SOURCE CURRENCY
UPDATE INFORMATION
April 2024
UPDATE INFORMATION
- Details of Finance Act 2024, s 28 and Revenue and Customs Brief 4/24 (V1.233A)
- Notice 700/1 was updated by HMRC on 4 April 2024 (Division V2.1)
- Reference to the First-tier Tribunal decision in Elphysic Ltd & Ors (V2.153)
- Reference to the Court of Appeal decision in The Prudential Assurance Company Ltd (V2.189Z)
- Reference to the Upper Tribunal decision in WTGIL Ltd (V3.106)
- Details of HMRC guidance relating to managing import VAT (V3.305)
- Reference to the Upper Tribunal decision in Thyssenkrupp Materials (UK) Ltd (V3.318)
- Reference to the Upper Tribunal decision in Innovative Bites Ltd (V4.219)
- Details of HMRC guidance relating to the VAT refund scheme for DIY builders and converters (V5.164)
- Details of Finance Act 2024, s 32 (V5.336B)
- Details of Finance Act 2024, s 34 (V5.212A, V5.329)
Contributors
| Hammad Baig | Author |
| Penny Hamilton | Editorial board member |
| Edd Thompson, ACA CTA | Author |
| David Milne | Editorial board member |
| Greg Sinfield | Editorial board member |
| Kevin Barke | Author |
| John Davison | Author |
| Michael Conlon | Editorial board member |
| Andrew Brooks | Author |
| Alex Millar | Author |
