HMRC have updated their guidance Repayment interest on VAT credits or overpayments.
The information about when a taxpayer is not eligible for repayment interest and when repayment interest ends has been clarified.
https://www.gov.uk/guidance/repayment-interest-on-vat-credits-or-overpayments
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Value Added Tax, written by Ciaran McGee MA (Oxon), FCA, CTA, is an extensive volume (over 1,000 pages), written primarily for non-VAT specialist accountants and tax advisers.
