Commentary

RCB/34/09 VAT—reverse charge accounting for businesses trading in mobile telephones and computer chips: renewal of EU derogation

Part V16 Forms and other HMRC material

RCB/34/09 VAT—reverse charge accounting for businesses trading in mobile telephones and computer chips: renewal of EU derogation

RCB/34/09 VAT—reverse charge accounting for businesses trading in mobile telephones and computer chips: renewal of EU derogation

Revenue and Customs Brief, Issue 34. June 2009

Who needs to read this?

Businesses buying and/or selling any of the following goods:

  1.  

    (1)     Mobile telephones

  2.  

    (2)     Integrated circuit devices, such as microprocessors and central processing units, in a state prior to integration into end user products

Further to Revenue & Customs Brief 28/09 (RCB/28/09, Division V16.3) HMRC can now confirm that the Government's application to renew the derogation was formerly agreed on 5 May 2009 by the European Council of Finance Ministers (ECOFIN). The agreement has

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