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12 October 2010
Issue: 4276 / Categories: Comment & Analysis , VAT
NEIL WARREN considers a potential pitfall when relying on technical guidance from HMRC online and the wider issue of obtaining a written VAT ruling on a subject.

Key points

  • The reduction in HMRC rulings.
  • The importance of the ‘view change history’ link.
  • The change of approach following the Sinclair Collis case.
  • The added problem of ‘sticking tax’.
  • Do search engines give the latest result?

It is nearly nine years since I wrote my first article in Taxation.

But without sounding as dramatic as a Commonwealth Games athlete moaning about his hotel accommodation in India this is possibly the most important article of all.

I am going to share with you an issue concerning the use of the public notices on HMRC’s website which could create a major challenge if you are not aware of the problem I am about to reveal and end up giving incorrect advice to a client as a...

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