HMRC Guidance
9th March 2011
By Mark McLaughlin Taxpayers (and advisers) strive for certainty when dealing with tax issues. The legislation is often unclear, and taxpayers may therefore resort to seeking comfort from guidance...
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VAT recovery on entertainment of overseas customers allowed
9th March 2011
In Revenue & Customs Brief 44/10, HMRC announced that it had reviewed its policy on the treatment of business entertainment provided to overseas customers in light of the ECJ decision in Danfoss and...
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