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Written question asked by David Morris (Conservative) on Monday, 19 January 2015, in the House of Commons. It was due for an answer on Thursday, 22 January 2015 (named day). It was answered by David Gauke (Conservative) on Tuesday, 24 March 2015 on behalf of the Treasury.


Small Businesses: VAT

Question

To ask Mr Chancellor of the Exchequer, how much revenue is protected by applying the EU VAT place of supply rules to micro businesses and sole traders which operate under the UK VAT threshold.

Answer

A Tax information and Impact Note was published on 10 December 2013, which included an assessment of the additional revenue raised by the change. It is available at:

https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/385370/OLD_complete_v3.pdf


Secondary information

Type
Written question
Reference
221289
Session
2014-15
Subjects
Small businesses VAT
Contains statistics
Yes
Link
View this Written question on www.parliament.uk