MIKE THEXTON MA, FCA, CTA examines the proposals and changes relating to VAT contained in the Budget.
ALL THE VAT content of the first Finance Bill 2005 was dropped for the rapid passage of the Finance (No 2) Bill on 6 April. However, some of the measures have already been implemented by statutory instrument, but those which were in the original Bill will be delayed (or possibly lost altogether, depending on the election). The references given below are to the original Bill.
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