VAT Notes 2 Published
HMRC has published the 2nd of their quarterly VAT Notes which contains a summary of all recent changes to the VAT rules and announces future changes.
Items included in this edition include (amongst others): Authorising Agents, email reminders to prompt when online VAT returns are due, legislating for Road Fuel Scale Charges and possible claims for overpaid VAT.
VAT Notes 2 of 2012 is available at http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageLibrary_PublicNoticesAndInfoSheets&propertyType=document&columns=1&id=HMCE_PROD1_032100