Commentary

RCB/9/11 VAT—proposed secondary legislation to implement the change in tax treatment of business entertainment of overseas customers previously announced in Revenue & Customs Brief 44/10

Part V16 Forms and other HMRC material

RCB/9/11 VAT—proposed secondary legislation to implement the change in tax treatment of business entertainment of overseas customers previously announced in Revenue & Customs Brief 44/10

RCB/9/11 VAT—proposed secondary legislation to implement the change in tax treatment of business entertainment of overseas customers previously announced in Revenue & Customs Brief 44/10

Revenue & Customs Brief, Issue 9. 25 February 2011

This Brief announces a four week consultation on draft legislation (see Annex A (http://www.hmrc.gov.uk/si/draft-si-vat-input-tax.pdf – not reproduced here) which amends the VAT treatment of business entertainment expenses. The change removes the restriction of the right to recover VAT incurred on the business entertainment of overseas customers as explained in detail in Revenue & Customs Brief 44/10 (RCB/44/10, Division V16.3). The purpose of

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