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VAT changes to address ‘borderline’ anomalies: HMRC guidance

printer Mail

Seven new VAT information sheets explain how changes to address ‘borderline anomalies’ in VAT will work. The changes relating to caravans will take effect from 6 April 2013 and the others will take effect from 1 October 2012, HMRC said in Revenue & Customs Brief 27/12.

Spain

VAT Information Sheet 08/12 notifies a change to the rate of VAT in Spain with effect from 1 September 2012.

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