New VAT Notice 700 “The VAT Guide”

HMRC have published a new VAT Notice 700 “The VAT Guide”, their primary guide to VAT. The new edition is dated January 2015, and replaces the August 2013 version. The main technical change is on the new place of supply rules from January 2015 for digital services and the mini one stop shop (MOSS) for European VAT registration.

Eamon McNicholas
Tax Barrister, Accountant
http://www.EamonMcNicholas.com

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About Eamon McNicholas

Tax Barrister, Accountant www.EamonMcNicholas.com
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