The HM Treasury and the HM Revenue & Customs have published a joint consultation conc
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The HM Treasury and the HM Revenue & Customs have published a joint consultation conclusion as regards the tax treatment of investment funds for purposes of „replacing“ the retained Directive 2006/112/EC (UK VAT Tax Directive) as further described below. The conclusion follows a corresponding consultation launched in December 2022. ##### Background In the above noted consultation, the two government agencies sought views on the ...