Customs and Excise Business Brief 02/05

HM Customs and Excise has released its latest Business Brief, which includes articles on

• International Trade - Clearance of goods using the flexible accounting system
  
• VAT - Clarification of the VAT position of share issues following the tribunal decision in Water Hall Group Plc
  
• VAT - Supplies of nursery and creche facilities by a charity

Business Brief 02/05 is not yet available on Customs' websi

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