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HMRC updates VAT guidance on early termination fees and compensation payments

HMRC updates VAT guidance on early termination fees and compensation payments

This short course will proved an overview of the Revenue & Customs Brief 2 (2022), updated guidance in HMRC's VAT Supply and Consideration Manual and introduces a revised VAT policy on early termination payments and compensation payments.

By the end of this course, you should be able to:

  1. Understand the updated guidance on early termination fees and compensation payments
  2. Identify how the revised guidance now addresses liquidated damages and how dilapidation payments can vary in the way they are provided for