Policy paper

Revenue and Customs Brief 19 (2014): VAT First-tier Tribunal decision on the UK's 'party-plan' derogation

HM Revenue and Customs position following Avon Cosmetics Ltd First-tier Tribunal decision to ensure VAT is declared on retail sales made through non-registered representatives.



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 16 April 2014