The VAT implications of Northern Ireland's introduction of a levy on the supply of 'single-use carrier bags.
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.
2 April 2013
HM Revenue & Customs
Revenue and Customs Briefs
Tax agent and adviser guidance
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