Commentary

RCB/27/12 VAT—addressing borderline anomalies – guidance

Part V16 Forms and other HMRC material

RCB/27/12 VAT—addressing borderline anomalies – guidance

RCB/27/12 VAT—addressing borderline anomalies – guidance

Revenue & Customs Brief, Issue 27. 3 September 2012

What is this about?

This brief announces publication of guidance covering the changes to address VAT borderline anomalies announced at Budget 2012. The changes take effect from 1 October 2012 (apart from caravans which takes effect from 6 April 2013).

The guidance takes the form of 7 information sheets covering each of the following areas:

  1.  

    —     Hot food and premises

  2.  

    —     Caravans

  3.  

    —     Sports nutrition drinks

  4.  

    —     Listed buildings

  5.  

    —     Hairdressers' chairs

  6.  

    —     self storage

  7.  

    —     anti-forestalling (relating to the listed building and self storage changes)

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