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HMRC internal manual

VAT New Means of Transport

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HM Revenue & Customs
Updated
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VAT New Means of Transport: recent changes

Below are details of the amendments that were published on 15 April 2013 (see the update index for all updates)

Page Details of update
   
VATNMT3600 New page explaining the implications of the ECJ decision in X -v- Skatteverket C84-09 on time of acquisition and the intention of the customer at the time of supply
VATNMT3000 This section has been revised to include the NOVA system introduced with effect from 15 April 2013
VATNMT4000 This section has been rewritten and consolidated to aid readability
VATNMT5000 This section has been revised to include the NOVA system introduced with effect from 15 April 2013
VATNMT6000 This section has minor revisions to include the NOVA system introduced with effect from 15 April 2013
VATNMT7000 This section has minor revisions to include the NOVA system introduced with effect from 15 April 2013
VATNMT8000 This section has been rewritten and consolidated to aid readability