Policy paper
Revenue and Customs Brief 25 (2013): VAT treatment of supervisors fees in light of the Paymex judgment
Clarification of how VAT Tribunal ruling in the Paymex Ltd will apply in voluntary arrangements and trust deeds of changes to their carbon price support tax liability.
Documents
Details
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 2 September 2013