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VAT – What are the key changes and financial consequences?

VAT and indirect taxation specialist, Jonathan Main, takes a look.

“After months of speculation, media commentary, and a General Election, HM Treasury (HMT) and HMRC published full details of the plans to impose VAT on independent school fees on 29 July 2024. This was a surprise both in terms of its timing and some of the content.
Published information
HMT and HMRC have published the following:
Draft Finance Bill Measures for the legislation to be included in the Finance Bill after the Chancellor’s Budget on 30 October…”

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