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VAT rate change on 1 January 2010 — which rate should you charge?

 
 
 
Richard Wild of PKF provides The Tax Journal with all one needs to know about VAT after the PBR.
 
Richard is a Director of VAT for East Anglia and can be contacted at richard.wild@uk.pkf.com or on 01473 320744.
Notes
 
* Where part or all of a supply takes place after 1 January 2010 any payments made pre-1 January 2010 without an invoice will only crystallise a tax point at 15% VAT to the extent of the amount paid.
 
This flowchart does not take account of the transitional anti-avoidance rules which must be considered for all transactions...

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