Revenue and Customs Brief 4 (2021): Partially exempt VAT registered businesses affected by coronavirus (COVID-19)

Published on: 24 March 2021

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Specialist Tax Regulatory Materials

Article summary

This brief outlines the accelerated process for partially exempt businesses to request temporary alterations to their partial exemption method in light of changes to their business practices because of the coronavirus pandemic.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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