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The puzzle of the new VAT voucher rules

Karen Killington and Clarissa Vogelaar-Kelly (KPMG) consider the practical effects of the new regime aimed at harmonising the VAT treatment of vouchers across the member states.

‘Voucher for university initially pinched by arrogant butcher’ (9 letters); ‘An outline to contrive employment’ (9): (answers given at the end of article)*

The new voucher rules that will be coming into force in 2019 and we are using the world of the crossword puzzle to navigate the ‘Difficult apartment block with syndrome’ (7) (answer: ‘complex’) area to try and arrive at the right answer.

The current UK voucher law

‘Confused in game or puzzle’ (6): (answer: ‘enigma’ – anagram of ‘in game’)

When Churchill spoke of a riddle wrapped in a mystery inside an enigma he was of course speaking about forecasting Russia’s actions at the start of WW2. But many VAT advisers might adopt the same description...

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