The Value Added Tax (Payments on Account) (Amendment) Order, SI 2011/21, increases the thresholds above which a person becomes liable to make payments on account and below which a person ceases to be liable to make payments on account, to reflect the impact of the change in the standard rate of VAT.
The Value Added Tax (Payments on Account) (Amendment) Order, SI 2011/21, increases the thresholds above which a person becomes liable to make payments on account and below which a person ceases to be liable to make payments on account, to reflect the impact of the change in the standard rate of VAT.
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