HMRC has issued a number of notices setting out its views on the administration of VAT, and a series of information bulletins1; press releases, business briefs/Revenue and Customs briefs2 and information sheets3 containing current intelligence, amendments to notices and items of interest to (primarily) VAT registered persons. This varied and voluminous information may be classified under four broad headings, although the method of doing so in relation to any particular item may be less than clear in many instances.
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(1)ÌýÌýÌýÌý Some notices are issued under statutory authority. See V1.236.
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(2)
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