Policy paper

OTS publishes VAT review terms of reference

OTS publishes terms of reference for the recently announced review of VAT

Document

Terms of reference for the OTS simplification review of the VAT system

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Details

Further to the announcement in the Autumn Statement 2016 that the OTS has been asked to carry out a simplification review into the VAT system, the terms of reference are now available.

Published 8 December 2016