PUBLICATIONS MORE ON VAT
23rd May 1987, Page 32
23rd May 1987
Page 32
Page 32, 23rd May 1987
— PUBLICATIONS MORE ON VAT
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• HM Customs and Excise has issued the following VAT publications: The amendment to Notice 702 on imports and warehoused goods, dated April 1987, gives more guidance about the evidence required for claiming input tax and on the VAT treatment of imported goods re-exported direct from warehouses to an EEC country.
The VAT Leaflet 700/15/87: The Ins and Outs of VAT is designed for smaller traders and explains the basic concepts of VAT in a simple, straightforward manner, avoiding the use of jargon and technical expressions. The revised edition includes the new partial exemption rules which came into force on 1 April 1987.
Copies of both are available from local VAT offices.