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VAT: Partial Exemption - changes to the de minimis rules

HMRC Reference: VAT Info Sheet 04/10
 
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This information sheet provides guidance on two changes to simplify the de minimis rules that affect VAT periods commencing on or after 1 April 2010.

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$START-DATA$ title=VAT: Partial Exemption - changes to the de minimis rules^ summary=This information sheet provides guidance on two changes to simplify the de minimis rules that affect VAT periods commencing on or after 1 April 2010.^ doctype=InformationSheet^ date=08-Mar-2010^ author=ms014687^ $END-DATA$
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