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Policy Paper Published 22 Nov 2017 HM Revenue & Customs ↗ View on GOV.UK

VAT: extending joint and several liability for online marketplaces and displaying VAT numbers online

This tax information and impact note deals with the extension of joint and several liability for online marketplaces announced at Autumn Budget 2017.

▤ Verbatim text from source document

Legislation will be introduced in Finance Bill 2017-18 to amend Part 4 VATA 1994.