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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

Further information can be obtained from the HMRC website or by contacting the VAT Helpline on 0845 010 9000.

Annex A

Draft Statutory Instrument and Explanatory Note - The Value Added Tax (Input Tax) (Amendment) Order 2011 (PDF 18K)

About the Author

Crown Copyright 2011.

A licence is needed to reproduce this article and has been republished for educational / informational purposes only. Article reproduced by permission of HM Revenue & Customs.

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Article Published/Sorted/Amended on Scopulus 2011-02-27 14:06:51 in Tax Articles

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