Revenue and Customs Brief 6 (2022): Lennartz mechanism and VAT accounting

Published on: 11 March 2022

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Specialist Tax Regulatory Materials

Article summary

HMRC has published a new VAT brief which explains what businesses must do if they have chosen to continue using the Lennartz mechanism and entered the arrangement before 22 January 2010.

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

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