HMRC confirms VAT restriction on samples to be removed | Practical Law

HMRC confirms VAT restriction on samples to be removed | Practical Law

HMRC has published Revenue & Customs Brief 51/10, confirming that the restriction on the number of samples supplied which can be disregarded for VAT purposes will be removed by Finance Bill 2011.

HMRC confirms VAT restriction on samples to be removed

Practical Law UK Legal Update 7-504-2162 (Approx. 2 pages)

HMRC confirms VAT restriction on samples to be removed

by PLC Tax
Published on 13 Dec 2010England, Wales
HMRC has published Revenue & Customs Brief 51/10, confirming that the restriction on the number of samples supplied which can be disregarded for VAT purposes will be removed by Finance Bill 2011.