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Cross-border VAT Changes 2010

Jim Harra (Director CT & VAT, HMRC) looks forward to a challenging time for VAT-registered businesses

 
Jim Harra (Director CT & VAT HMRC) looks forward to a challenging time for VAT-registered businesses
 
This is my first article for The Tax Journal since becoming HMRC's Director for CT & VAT and I am delighted to have the opportunity to update you about some of the important VAT changes taking effect from 1 January 2010. We are very aware in HMRC that early 2010 will be a challenging time for VAT-registered businesses with three significant changes taking place around the same time. As a reminder the key VAT changes are:
 
●     standard rate of VAT returns to 17.5% with effect from 1 January 2010
 
●     changes to...

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