VAT- Avoidance

HMRC Briefs issued on or after 1 January 2009 in respect of VAT - Avoidance will be listed in this area.

Revenue & Customs Brief 33/09 - issued 8 June 2009
This brief explains HMRC's revised interpretation of "occupation" for the purposes of the option to tax anti-avoidance legislation. This follows the release of the judgment in Newnham College.