HMRC has updated some of its guidance. This includes: VAT manuals (HMRC internal guidance), VAT Notices and VAT Information Sheets and Revenue and Customs Briefs.
Full details here And a brief summary below:
VAT manuals
VAT Land and Property/Construction
VATLP24750 – Supplies between landlords and tenants; provision of finance for the purposes of the option to tax anti-avoidance legislation
VATLP23500 – Guidance on the option to tax anti-avoidance legislation
VCONST15250 and VCONST15610 – Guidance on the differences between care homes and a hospitals
VAT Education
VATEDU53400 – Guidance on “closely related goods” in relation to education services following the case of Brockenhurst College (please see here)
New and revised VAT Notices
700/45: how to correct VAT errors and make adjustments or claims
700/58: treatment of VAT repayment returns and supplements
702/7: import VAT relief for goods supplied onward to another country in the EC
714: zero rating young children’s clothing and footwear
New VAT Information Sheets and Revenue and Customs Briefs
Please contact us if any of the above affects you , or you have any queries.