Recent updated VAT notices from HMRC – October 2013

Recent updated VAT notices from HMRC In the past couple of weeks HMRC has published updated versions of its: Building and Construction; Catering and take-away food; and Clubs and Associations notices. The first two are incorporating guidance that was released last year as Information Sheets following the changes to the law in the … [Read more...]

VAT liability of rooms provided in hotels or similar establishments with catering

VAT liability of rooms provided in hotels or similar establishments with catering HMRC has published Revenue & Customs Brief 02/13 confirming that its policy concerning the VAT liability of room hire where the room is used for catering, no matter who supplies the catering. HMRC confirms that the new policy, which was first included in the … [Read more...]

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