HMRC Research Briefing

HMRC have recently published a research briefing commenting on the structure and application of VAT in the tourism and hospitality sectors.

The 46-page document, which can be found here, discusses historical debates, EU law influences, and temporary measures taken during the COVID-19 pandemic.

Although there is nothing ground-breaking in the research it could be an interesting afternoon read with a coffee for those interested in the hospitality sector.

Watch out for Greg’s opinion piece on the research paper coming soon.