On 28 November 2012, HMRC issued the Value Added Tax (Amendment) (No. 3) Regulations 2012, which will come into force on 1 January 2013. The Regulations amend UK Value Added Tax Regulations 1995, in order to implement the changes required by Council Directive 2010/45/EU of 13 July 2010, amending the EU VAT Directive (2006/112) on […]