Commentary

BB/14/94 How Customs and Excise publicises VAT law interpretation changes

Part V16 Forms and other HMRC material

BB/14/94 How Customs and Excise publicises VAT law interpretation changes

BB/14/94 How Customs and Excise publicises VAT law interpretation changes

Business Brief, Issue 14. 6 July 1994

We sometimes change our view of what the VAT law means because of decisions made by the VAT tribunal, the courts, or as a result of internal reviews.

This statement explains how we will publicise such changes. It indicates how businesses and their advisors can keep abreast of the changes.

Your position

VAT is a self-assessed tax, but we will ensure that you are kept informed of changes in the law and its interpretation. You should take steps to keep yourself up to date with these and how they affect your business.

Our position

We apply what we consider to be the correct interpretation of the law relating to VAT. However, we can be challenged at the VAT tribunal and in the courts. In addition we may reconsider our interpretation and change it.

We will take all reasonable action to publicise a change

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