Vat

HM Treasury written question – answered on 22nd January 2015.

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Photo of David Morris David Morris Conservative, Morecambe and Lunesdale

To ask Mr Chancellor of the Exchequer, if he will make a comparative assessment of the level of administrative burden the EU VAT place of supply rules places on (a) micro businesses and sole traders and (b) large multinational companies.

Photo of David Gauke David Gauke The Financial Secretary to the Treasury

A Tax Information and Impact Note was published on 10 December 2013 which included an assessment of the impact on small and micro businesses. It is available at https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/264647/Overview_of_legislation_in_draft.pdf

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