Commentary

RCB/37/12 VAT—supplies made under finance leases – EON Aset Menidjmunt – no immediate changes to whether goods or services – no impact on input tax blocked on finance leases of cars

Part V16 Forms and other HMRC material

RCB/37/12 VAT—supplies made under finance leases – EON Aset Menidjmunt – no immediate changes to whether goods or services – no impact on input tax blocked on finance leases of cars

RCB/37/12 VAT—supplies made under finance leases – EON Aset Menidjmunt – no immediate changes to whether goods or services – no impact on input tax blocked on finance leases of cars

Revenue & Customs Brief, Issue 37. 3 January 2013

Purpose of this Brief

This brief confirms to taxpayers who make finance lease supplies, or who receive such supplies in relation to business cars and block some of the input tax incurred from deduction, that no current action is needed in relation to the EON case.

Readership

Businesses that make supplies of capital goods under finance lease agreements and businesses that incur input tax

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