'Businesses buying and/or selling any of the following goods:
● mobile telephones
● integrated circuit devices such as microprocessors and central processing units in a state prior to integration into end user products.
'Further to HMRC Brief 28/09 [see www.lexisurl.com/t7mIX] HMRC can now confirm that the Government's application to renew the derogation was formerly agreed on 5 May 2009 by the European Council of Finance Ministers (ECOFIN). The agreement has retroactive effect from 1 May 2009...
