Duncan & Toplis partners with NFU to update HMRC VAT guidance
Previously, under the agricultural and horticultural crops section in HMRC’s guidance document, any trees and fruit bearing shrubs not listed under paragraph 3.5 were not treated as ‘zero rated
Duncan and Toplis has revealed a partnership with the National Farmers Union (NFU), which successfully encouraged HM Revenue and Customs (HMRC) to update its guidance on VAT zero-rating for trees and fruit bearing shrubs.