Revenue and Customs Brief 13 (2014): VAT deregistration of insolvent businesses
HM Revenue and Customs' VAT legislation on the deregistration of insolvent businesses.
Revenue and Customs Brief is a bulletin giving information on developments and changes of interest. They are used to announce changes in policy or to set out the legal background to an issue and have a 6 month life span.
Published 6 April 2014