This Tax Information and Impact Note explains a change to the VAT treatment of gas and electricity.
PDF, 24.3KB, 2 pages
This measure alters the VAT treatment of gas and electricity to make the customer liable to account for the VAT. It does not apply to domestic supplies or to businesses who are not registered or liable to be registered for VAT.
Find out all the latest about Budget 2014.
19 March 2014
HM Revenue & Customs
Budget 2014: HM Revenue and Customs
Tax agent and adviser guidance
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