V1.240 Notices

HMRC have issued a number of notices1 setting out their views on the administration of VAT, and a series of information bulletins2; press releases3, business briefs/Revenue and Customs briefs4 and information sheets5 containing current intelligence, amendments to notices and items of interest to (primarily) VAT registered persons. This varied and voluminous information may be classified under four broad headings, although the method of doing so in relation to any particular item may be less than clear in many instances.


    (1)     Some notices are issued under statutory authority. See V1.236.


    (2)     The legislation gives HMRC wide powers to make

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