UK HMRC has launched an open consultation on VAT and value shifting, which includes proposed revisions of the rules for apportioning the consideration between supplies with mixed liabilities in a single transaction. The closing date for comments is 30 March 2021.
---
Consultation description
This consultation seeks views on a proposed revision of the rules for apportioning the consideration between supplies with mixed liabilities in a single transaction.
The current law in section 19(4)…