Policy paper

Revenue and Customs Brief 7 (2016): reminder of withdrawal of the VAT Misdirection Extra Statutory Concession 3.5 in cases of VAT liability change

This brief is issued as a reminder that the misdirection class concession no longer exists.



This brief also gives notice that with effect from 1 August 2016 HM Revenues and Customs will no longer routinely consider requests not to pursue the tax due.

Published 1 February 2016