Commentary

RCB/23/13 Guidance on the provision of storage facilities

Part V16 Forms and other HMRC material

RCB/23/13 Guidance on the provision of storage facilities

RCB/23/13 Guidance on the provision of storage facilities

Revenue & Customs Brief, Issue 23. 9 August 2013

Introduction

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.

Background

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.

Who needs to read this?

Suppliers of any facility which is used, or intended to be used,

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