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Staying In The Groove

Steve Wilson Indirect Tax Knowledge Manager in Ernst & Young examines the VAT changes announced in the Chancellor's Budget speech and the trends emerging from recent Budgets
As one whose employment involves the annual event of a late night although fortunately not quite so late this year as a result of Parliament's new family-friendly hours poring over the forest of Budget material released by Government I can identify a regular pattern in the VAT content of recent Budgets.
The key points of this pattern are:
●     a Budget speech with very few mentions of VAT;
●     the release of a large quantity of Budget Notices and related documents giving information often with distinctly unorthodox use of words such as...
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