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Updates: VAT Single Entity and Disaggregation

2022

13 October 2022 published amendments

Introduction: the role of VAT Policy

update to signposting contact details

3 March 2022 published amendments

VAT Single Entity and Disaggregation: update index

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

2 March 2022 published amendments

VAT Single Entity and Disaggregation: recent changes

Page archived – Old legacy update page no longer required.

2021

1 October 2021 published amendments

Disaggregation: arrangements which are not artificial separation

Second paragraph amended

Disaggregation: the law

EU Exit changes

Introduction: the role of VAT Policy

Guidance amended

Introduction: law

EU Exit changes

2017

21 June 2017 published amendments

Useful legal decisions: contents

Page added in respect of the Belcher tribunal