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VAT: correcting liability errors made by HMRC

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Revenue & Customs Brief 24/11 announced that HMRC will withdraw item two of Business Brief 28/04 (correcting liability errors) with effect from 1 August, to take account of Brief 15/09, which ‘confirmed that HMRC is bound by incorrect advice only in [certain] circumstances’.

Issue: 1085
Categories: News , Indirect taxes , VAT