Commentary

RCB/42/11 VAT—parts and accessories for boats supplied to disabled people and charities – important change from 1 January 2012

Part V16 Forms and other HMRC material

RCB/42/11 VAT—parts and accessories for boats supplied to disabled people and charities – important change from 1 January 2012

RCB/42/11 VAT—parts and accessories for boats supplied to disabled people and charities – important change from 1 January 2012

Revenue & Customs Brief, Issue 42. 19 December 2011

Who needs to read this

VAT registered businesses that sell parts and accessories for boats where the boats are designed or adapted for the personal use of a disabled person, or to charities that make them available for disabled persons.

What is the change?

From 1 January 2012, the current concessionary arrangement which allows VAT zero-rating on the supply of parts and accessories designed solely for use in, or with, boats that are designed or

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