V16.906 Recovery of VAT by businesses on fuel purchased by employees on their behalfInformation Sheet 8/05, 23 December 2005HMRC have had a number of queries following Business Brief 22/05, which announced changes to the way in which businesses recover VAT on road fuel purchased by employees. This information sheet provides some further guidance.The new order (Value Added Tax (Input Tax) (Reimbursement by Employers of Employees' Business Use of Road Fuel) Regulations 2005) comes into force on 1 January 2006. It replaces the Value Added Tax (Input Tax) (Person Supplied) Order 1991 which the ECJ (Case C-33/03) ruled to be
Information Sheet 8/05, 23 December 2005
HMRC have had a number of queries following Business Brief 22/05, which announced changes to the way in which businesses recover VAT on road fuel purchased by employees. This information sheet provides some further guidance.
The new order (Value Added Tax (Input Tax) (Reimbursement by Employers of Employees' Business Use of Road Fuel) Regulations 2005) comes into force on 1 January 2006. It replaces the Value Added Tax (Input Tax) (Person Supplied) Order 1991 which the ECJ (Case C-33/03) ruled to be
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