HMRC view of VAT treatment of the Capacity Market

A letter from HMRC outlining its view on the liability to VAT in relation to the main transactions of Capacity Market.


HMRC Letter regarding VAT on Capacity Market Reform

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Letter from HM Revenue and Customs (HMRC) to DECC outlining HMRC’s view of the liability to Value Added Tax (VAT) in relation to the main transactions undertaken as part of the operation of the Capacity Market.

Published 1 August 2014