VAT Memo


VAT Memo is now in its 13th edition, giving you comprehensive coverage of this subject in the distinctive FL Memo style.
VAT is an important business issue for most traders and evolves almost on a daily basis via legislation, case law, HMRC Briefs and other official material.
VAT Memo 2019-2020 has been fully updated to reflect changes in law and practice up to the date of the 2019 Spring Statement (13 March 2019) and, as with all our Memo publications, we will keep you updated with the changes as they happen throughout the year via our fortnightly online updates, posted on our website ( and sent to our subscribers via email. This will be especially vital as the UK negotiates its exit from the EU and, in particular, from the EU VAT system. The position as at 13 March 2019 is “no change” but we would strongly advise readers to pay closer than usual attention to updates this year.
VAT Memo 2019-2020 is unique in its style, with the full complexit...

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