Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Time of supply

From
HM Revenue & Customs
Updated
, see all updates

Treatment of supplies affected by a change in VAT: Rate change from 1 January 2010: Introduction

On 1 December 2008 the standard rate of VAT was temporarily reduced to 15%. It reverted to 17.5% on 1 January 2010. Anti-forestalling legislation was introduced to prevent avoidance through exploitation of the change in the VAT rate back to 17.5%.