To ask Mr Chancellor of the Exchequer, what estimate he has made of the potential effect on music web publishing businesses in the UK of the introduction of recently announced changes to VAT rules.
8 January 2015
The changes to the VAT place of supply rules were announced at the 2013 Budget. In 2013, HM Revenue and Customs (HMRC) established an external working group focussing on the interests of small and medium sized businesses to consider the effect of the changes. In recent weeks the Treasury and HMRC have also had meetings with Enterprise Nation and individual micro businesses to listen to their views.