HMRC publish Brief 12 (2020): VAT early termination fees and compensation payments

Released 02 September 2020

HMRC have published Brief 12 (2020): VAT early termination fees and compensation payments, which provides an update on the VAT treatment of compensation and similar payments following recent judgments of the Court of Justice of the European Union (CJEU).

View HMRC Brief 12 (2020).

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