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Tax authority guidance on application of 5% VAT rate for hospitality and leisure

  • GB
  • July 17th 2020
  • By Danny Campbell

Following the announcement that the VAT rate on certain supplies in the hospitality and leisure sector will be reduced from 20% to 5% from 15 July 2020 to 12 January 2021, the tax authority, HMRC, has published guidance and updated a number of publications with further information on the application of the reduced rate.

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