VAT Notice 714: zero rating young children's clothing and footwear updated
We have noted that HMRC have updated their VAT Public Notice on Zero Rating Young Children’s Clothing and Footwear and attach a link to that notice. The change to pick up on in this notice is that Paragraph 4.2.1 has been amended to clarify that both bullet points need to be met for the zero rate to apply where measurements are exceeded.
VAT Notice 714 (27 October 2017) cancels and replaces Notice 714 (July 2017)
Please see updated VAT Notice 714: zero rating young children's clothing and footwear
Should this change trigger any VAT questions then do contact us on 01633 415390 or firstname.lastname@example.org