V1.272 Can HMRC Make Rules And Regulations In Relation To VAT?

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Commentary

Part V1 General principles and rates of tax

VAT legislation gives HMRC wide powers to make rules and regulations by statutory instrument in connection with specified matters¹. HMRC thus have power to direct that taxable persons fulfil specific conditions in particular circumstances. For example:

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•�� HMRC may permit the value of supplies made

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