.png)
.png)
VAT Notice 733.
HMRC’s revised version of VAT Notice 733: flat rate scheme for small businesses states that HMRC offers an ‘interpretation’ of each flat rate sector rather than declaring ‘which businesses we think belong in each sector’.
It also removes the old para 4.4, which said that consultants should choose the category for ‘management consultants’ even if they did not ‘fit the traditional idea of management consultant’ and that engineering consultants and designers should always choose the category for ‘architect, civil and structuralengineer or surveyor’.
The notice addresses concerns raised by Neil Warren in his article, ‘Enough is enough’, and the First-tier Tribunal cases SLL Subsea Engineering (TC4256) and Idess (TC3638).
