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COPTHORN


Rowena Clifton and James Llewellyn (The VAT Consultancy) consider the Copthorn Holdings decision, which raises important questions about HMRC’s approach to its published guidance and how it should be held to account.

Lee Squires and Fiona Bantock (Hogan Lovells) review the VAT developments that matter, including: retrospective VAT grouping in Copthorn; abuse of rights in WebMindLicenses; vouchers used for business promotion in Associated Newspapers; and responses on the recent penalties consultation. 
 
HMRC operates a restrictive 30-day rule in relation to backdating applications for inclusion within VAT groups. It should exercise its discretion more widely, writes Graham Elliott.
 
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