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The Value Added Tax (Amendment) Regulations 2021

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The Value Added Tax (Amendment) Regulations, SI 2021/986, enact the extension of MTD for VAT. They confirm that VAT-registered businesses with a turnover less than £85,000 will be subject to the MTD VAT rules from their first VAT period starting on or after 1 April 2022.

Issue: 1544
Categories: News