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Payment Discounts – All change for prompt payers?

HMRC has issued guidance on how businesses should deal with prompt payment discounts from 1 April 2015. What are the key factors? What’s new? Following the withdrawal of the prompt payment discount (PPD) concession in the 2014 Budget, HMRC has issued guidance on how businesses should account for VAT under the new accounting rules. Suppliers should issue a VAT invoice recording... [FIND OUT MORE »]

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