Commentary

BB/10C/00 VAT agreements made with motor industry trade bodies

Part V16 Forms and other HMRC material

BB/10C/00 VAT agreements made with motor industry trade bodies

BB/10C/00 VAT agreements made with motor industry trade bodies

Business Brief, Issue 10. 8 August 2000

Customs have made three agreements with motor industry trade bodies which have now been made available with the permission of the bodies concerned. These agreements allow their members to use procedures to meet their obligations under VAT law, whilst taking account of their individual circumstances.

Summaries of the agreements

The first is an administrative agreement with the Society of Motor Manufacturers and Traders Ltd (SMMT) as to how double cab pick-up trucks are to be classified as either commercial vehicles or cars for VAT purposes.

The second is

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