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COVID-19 update: personal protection equipment (PPE) and VAT bad debt relief

  • GB
  • May 18th 2020
  • By Mark Cranwell

The tax authority, HMRC, has provided some further clarification on the items of PPE which qualify for VAT zero rating during the coronavirus pandemic, and has also clarified how bad debt relief (BDR) will operate in relation to supplies accounted for on VAT returns where payment to HMRC has been deferred.

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