Policy paper

Revenue and Customs Brief 23 (2013): guidance on the provision of storage facilities

A revised VAT Information Sheet 10 (2013) which replaces VAT information Sheet 14 (2012).

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You can find more information about the provision of storage facilities in the VAT Land and Property manual and VAT Notice 742: land and property.

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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 9 August 2013