Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Value Added Tax Act 1994 section 18E
Deficiency in fiscally warehoused goods
Section 18E deals with the VAT consequences when goods held under a fiscal warehousing regime are found to be missing or deficient before they are lawfully removed from the warehouse.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.