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Simplifications or complications?

04 September 2012 / Neil Warren
Issue: 4369 / Categories: Comment & Analysis , VAT
An examination of changes to the VAT treatment of zero-rated and exempt supplies, by NEIL WARREN

KEY POINTS

  • The six borderline anomalies dealt with in Budget 2012.
  • Important points to remember when dealing with listed buildings.
  • Hairdresser chair rental: was legislation really needed?
  • The number of VAT rates on caravans increase from two to three.
  • Levelling the playing field for VAT on storage.

Lord Byron wrote ‘The English winter – ending in July/To recommence in August’.

I don’t know about you but it seems to me that the annual Budget and Autumn Statement process means that advisers have to deal with a feast of Budget-related issues almost every month of the year.

So in this article I am going to deal with the VAT simplification measures announced by the chancellor in his March Budget which after various consultations and massive levels of uproar...

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