Commentary

RCB/83/09 VAT input tax deduction without a valid VAT invoice: Revised Statement of Practice

Part V16 Forms and other HMRC material

RCB/83/09 VAT input tax deduction without a valid VAT invoice: Revised Statement of Practice

RCB/83/09 VAT input tax deduction without a valid VAT invoice: Revised Statement of Practice

Revenue & Customs Brief, Issue 83.12 January 2010

This is a re-issued version of Revenue & Customs Brief 36/07.

This Revenue & Customs Brief announces the publication of Input tax deduction without a valid VAT invoice Statement of Practice March 2007. It replaces Input tax deduction without a valid VAT invoice – Statement of Practice July 2003.

It should be read by all taxpayers dealing in any of the goods subject to widespread fraud and abuse, namely—

  1.  

    (a)     Computers and any other equipment, including parts, accessories and software,

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