HMRC have invited comments by 28 March on draft legislation removing the restriction of the right to recover VAT incurred on the business entertainment of overseas customers.
Revenue & Customs Brief 09/11 said that, subject to the consultation, the changes are intended to be introduced on 1 May.
The proposed change was announced in Revenue & Customs Brief 44/10.
HMRC have invited comments by 28 March on draft legislation removing the restriction of the right to recover VAT incurred on the business entertainment of overseas customers.
Revenue & Customs Brief 09/11 said that, subject to the consultation, the changes are intended to be introduced on 1 May.
The proposed change was announced in Revenue & Customs Brief 44/10.
