Etienne Wong has updated his Practice Notes on VAT Overpayments and Under-Deductions, first published on 18th March 2015.
The updated Practice Note* can be viewed here.
*This article was first published on Lexis®PSL Tax on 18th March 2015 and updated in March 2017, and is reproduced with the kind permission of the publishers. All rights reserved.
[Posted: 16 March 2017]