Commentary

V7.306 Written advice from HMRC

Part V7 Tax planning
Part V7 Tax planning | Commentary

V7.306 Written advice from HMRC

Part V7 Tax planning | Commentary

V7.306 Written advice from HMRC

This has proved a controversial subject. The basic approach of HMRC is to encourage taxpayers to reach a decision about a VAT issue by making use of published HMRC Notices and guidance on the GOV.UK website. When HMRC is asked for advice on a VAT issue, often the reply will refer to the relevant paragraph or section of a published Notice. This can be particularly frustrating if the adviser is aware of the Notice but does not understand what it means. If the published guidance is inadequate HMRC can be asked to provide a non-statutory

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