Revenue and Customs Brief 2 (2022): VAT early termination fees and compensation payments

Published on: 07 February 2022

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Specialist Tax Regulatory Materials

Article summary

HMRC has published a new VAT Brief which explains HMRC's revised policy on VAT early termination payments and compensation payments and replaces Revenue and Customs Brief 12 (2020).

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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