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HMRC internal manual

VAT Joint and Several Liability

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HM Revenue & Customs
Updated
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Joint and Several Liability: recent changes

Below are details of the amendments that were published on 5 August 2011(see the update index for all updates)

Page Details of update  
     
JSL1000 Addition of the words ‘Contents page’.  
JSL1100 Removal of FoI exemption, out of date text, and the word ‘Policy’.  
JSL1200 Change from ‘trader’ to ‘taxable person’, change to links from ‘MTIC’ guidance to sections within the VAT Fraud guidance manual, changes to links within the JSL guidance manual.  
JSL1300 New section.  
JSL1320 New section  
JSL1340 New section .  
JSL1360 New section.  
JSL2000 Change to table of contents.  
JSL2200 Movement of section JSL4200 to new section JSL2200 and deletion of old JSL4200.  
JSL2250 Change of section number, change of reference from ‘trader’ to ‘taxable person’, change to links from ‘MTIC’ guidance to sections within the VAT Fraud guidance manual.  
JSL2300 Change of section number, change of reference from ‘trader’ to ‘taxable person’, change to links from ‘MTIC’ guidance to sections within the VAT Fraud guidance manual.  
JSL3100 Change from ‘trader’ to ‘taxable person’, change to links from ‘MTIC’ guidance to sections within the VAT Fraud guidance manual, changes to links within the JSL guidance manual.  
JSL3150 Removal of the word ‘Policy’, change of link within the JSL guidance manual and inclusion of the word ‘individual’.  
JSL4000 Change to table of contents.  
JSL4100 Change from ‘trader’ to ‘taxable person’, changes to links within the JSL guidance manual.  
JSL4200 Renumbered section and change from ‘trader’ to ‘taxable person’.  
JSL4300 Change from ‘trader’ to ‘taxable person’.  
JSL4310 Change from ‘trader’ to ‘taxable person’ and inclusion of link to VAT Fraud guidance manual.  
JSL4320 Change from ‘trader’ to ‘taxable person’ and inclusion of link to VAT Fraud guidance manual.  
JSL4330 Change from ‘trader’ to ‘taxable person’.  
JSL4340 Change from ‘trader’ to ‘taxable person’ and inclusion of link to VAT Fraud guidance manual.  
JSL5000 Change to the table of contents.  
JSL5050 Change from ‘trader’ to ‘taxable person’, changes to links within the JSL guidance manual.  
JSL5100 Change from ‘trader’ to ‘taxable person’ and removal of the word ‘Policy’.  
JSL5150 Change from ‘trader’ to ‘taxable person’.  
JSL5200 Change from ‘trader’ to ‘taxable person’ and removal of the word ‘Policy’.  
JSL6050 Change from ‘trader’ to ‘taxable person’.  
JSL6100 Change from ‘trader’ to ‘taxable person’ and removal of the word ‘Policy’.