Related HMRC Manuals

62(1)  The Commissioners may, in accordance with the following provisions of this paragraph, by regulations make provision in relation to cases where–

(a)after a taxable supply has been made, there is such a change in circumstances or any person’s intentions that, if the changed circumstances or intentions had existed at the time the supply was made, the supply would not have been a taxable supply;

(b)after a supply of a taxable commodity is made on the basis that it is a taxable supply, it is determined that the supply was not (to any extent) a taxable supply;

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