Update to VAT Tax and Duty Manual

20 December 2019

Update to VAT Tax and Duty Manual

The VAT Tax and Duty Manual has been updated to include new chapters detailing changes to the application of VAT from 1 January 2020:

In addition, the Transfer of Business chapter has been updated to reflect the changes that will occur on enactment of Finance Act 2019 with regard to deductibility.

The VAT Tax and Duty Manual Index has been updated to take account of these changes.