HM Revenue and Customs Brief 09/11
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Issued 25 February 2011
VAT: Proposed secondary legislation to implement the change
in tax treatment of business entertainment of overseas customers
previously announced in Revenue &Customs Brief 44/10
This Brief announces a four week consultation on draft
legislation (see Annex
A) which amends the VAT treatment of business entertainment
expenses. The change removes the restriction of the right to recover
VAT incurred on the business entertainment of overseas customers as
explained in detail in Revenue & Customs Brief 44/10. The
purpose of this Brief is to expose the legislation for comment.
Subject to the consultation it is intended that the changes
will be introduced on 1 May 2011.
If you would like to make any comments about the draft
legislation please email David Webb by 28 March 2011.
Further information can be obtained from the HMRC website or
by contacting the VAT Helpline on 0845 010 9000.
Statutory Instrument and Explanatory Note - The Value Added Tax (Input
Tax) (Amendment) Order 2011 (PDF 18K)
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Article Published/Sorted/Amended on Scopulus 2011-02-27 14:06:51 in Tax Articles