‘What is a car …’ guidance updated for new models
HMRC has updated its guidance on 'What is a car, commercial vehicle or motor home for VAT' to add three new models to its list of car derived vans and vans with rear seats, showing whether they're classed as a van (commercial vehicle) or a car for VAT purposes.
It has also issued VAT Notes 03/12 and updated VAT Notice 701/19: Fuel and power.
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