RCB/23/13 Guidance on the provision of storage facilitiesRevenue & Customs Brief, Issue 23. 9 August 2013IntroductionThis brief announces the issue of a revised VAT Information Sheet 10/13 (V16.1015A, Division V16.5) which replaces the previous VAT Information Sheet 14/12.BackgroundFollowing concerns raised by representatives of various trade sectors HM Revenue & Customs are publishing an updated VAT Information Sheet in order to assist traders in establishing the correct liability of supplies, or intended supplies of storage facilities.Who needs to read this?Suppliers of any facility which is used, or intended to be used, by their customers for the storage of goods.
Revenue & Customs Brief, Issue 23. 9 August 2013
This brief announces the issue of a revised VAT Information Sheet 10/13 (V16.1015A, Division V16.5) which replaces the previous VAT Information Sheet 14/12.
Following concerns raised by representatives of various trade sectors HM Revenue & Customs are publishing an updated VAT Information Sheet in order to assist traders in establishing the correct liability of supplies, or intended supplies of storage facilities.
Suppliers of any facility which is used, or intended to be used, by their customers for the storage of goods.
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