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The VAT briefing for September 2012

Speed read

In GMAC, the UT held that the UK's historic regime for VAT relief on bad debts was incompatible with EU law. HMRC has changed its policy on the place of supply of certain services connected with land. The European Commission has adopted a proposal for a Directive to enable Member States to respond more swiftly and efficiently to VAT fraud. HMRC has published guidance on the changes to address borderline anomalies.

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