HMRC publishes FAQs on reverse VAT for computer chips and mobile phones

Her Majesty's Revenue and Customs has published an information sheet consisting of frequently-asked questions on the new VAT reverse-charge accounting mechanism, which will apply from 1 June 2007 whenever one VAT-registered business sells to another VAT-registered business mobile phones or computer chips worth £5,000 or more. (For background information, see Legal update, New VAT rules on mobile phones and computer chips for June 2007.)
Source: HMRC, VAT Info Sheet 06/07, 4 April 2007.

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