VAT avoidance

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HMRC have issued a revised Notice 703 (November 2013) which explains the conditions for zero-rating VAT on an export of goods from the EC and provides guidance on what to do when exporting goods in specific circumstances. The changes made to the notice include updated rates, amended guidance to reflect a change to the law on the VAT treatment of indirect exports and updated guidance on the appeals process . A list of the changes made can be found in paragraph 1.2 of this notice. This notice cancels and replaces the August 2006 version say Harris & Co chartered accountants Northampton, the specialist small business accountant.

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