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HMRC guidance: 1 October 2021

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Latest guidance from HMRC includes:

  • Updated list of recognised stock exchanges –updated the name of the Oslo Axess market to Euronext Expand market following name changes.
  • VAT Notice 701/38: Seeds and plants that can be zero-rated The sale of plants which may be zero-rated when they are held out for sale for the production of edible fruit has been added to paragraph 3.5 ‘Trees and fruit bearing shrubs’.
Issue: 1547
Categories: News