VAT: Prompt payment discount: HMRC consultation | Practical Law
https://content.next.westlaw.com/practical-law/document/I2d084ff111a611e498db8b09b4f043e0/VAT-Prompt-payment-discount-HMRC-consultation?viewType=FullText&transitionType=Default&contextData=(sc.Default)
HM Revenue & Customs is consulting on the practical issues relating to VAT invoicing following the announcement of a change to the basis of calculating consideration for VAT purposes where prompt payment discounts are offered.
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VAT: Prompt payment discount: HMRC consultation
Practical Law UK Articles 5-575-0668
(Approx. 2 pages)
VAT: Prompt payment discount: HMRC consultation
by Norton Rose Fulbright LLP
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Published on 23 Jul 2014
HM Revenue & Customs is consulting on the practical issues relating to VAT invoicing following the announcement of a change to the basis of calculating consideration for VAT purposes where prompt payment discounts are offered.