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Compulsory on-line filing of VAT returns from 1 April 2010
Practical Law UK Legal Update 2-500-7123 (Approx. 2 pages)
Compulsory on-line filing of VAT returns from 1 April 2010
by PLC Tax
| Published on 11 Nov 2009 • England, Wales |
An update about the Value Added Tax (Amendment) (No.4) Regulations 2009 (SI 2009/2978), made on 9 November 2009.
Note that the House of Commons Statutory Instruments Committee has reported that regulation 4 of the 2009 Regulations (time of filing of electronic return) is defectively drafted. HMRC has undertaken to amend the defect - see House of Commons Statutory Instruments Committee: Report for defective drafting.