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This draft legislation will remove the VAT use and enjoyment provision for business to consumer (B2C) telecommunication services.
This Tax Information and Impact Note applies to repair services made by UK suppliers to insurers located outside the European Union (EU).
Southern Region, Judge A Cresswell, Mr B Bourne MRICS and Mr T Sennett MA FCIEH on 15 November 2021
The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
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