Paragraph 3.8 provides information on run-off business usually and paragraph 7.6 provides info on accounting for VAT on run-off business. Suppliers of helpline services can depend on our previous treatment for supplies made before 1 April 2013. HMRC reviewed the VAT therapy of those companies following enquiries from the EU Commission and agreed with the Commission that in gentle of current CJEU case regulation, stand alone telephone helpline companies ought to turned subject to VAT from 1 April 2013.
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