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Revenue & Customs Brief 51
HMRC have issued Revenue & Customs Brief 51, which is relevant to VAT-registered businesses that give away samples of their products.
It concerns the number of samples that can be distributed VAT-free and follows the decision of the European Court of Justice, in EMI (C-581/08) in September 2010.
In essence, the decision means some samples that were treated as taxable under UK legislation should not be taxed.
The brief explains that firms can make a claim to the Revenue for VAT incorrectly accounted for on supplies of samples.
