VAT: ADDRESSING BORDERLINE ANOMALIES

摘要

Opportunity to comment on the pastygate hot pie issue, as well as draft legislation changing the VAT treatment of supplies of catering, sports drinks, self storage, hairdressers' chair rental, holiday caravans and alterations to listed buildings. On the hot takeaway food issue, the government says VAT rules in this area have become unclear and increasingly prone to legal challenge, leading to similar products receiving different tax treatment.