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 77F
Exception from liability under section 5A
Section 77F provides a liability cap for online marketplace operators who are deemed to make supplies under section 5A, limiting their VAT exposure where they have taken reasonable steps to verify key facts about the underlying transaction.
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.