Changes to VAT penalties and interest from 01 January 2023
State Aid approval granted for the Enterprise Management Incentive It has previously been reported that the Enterprise Management Incentive State Aid approval lapsed on 6 April 2018. On 15 May EU approval was granted however HMRC have not confirmed expressly that this approval will be backdated to 6 April 2018.The Enterprise Management Incentive (EMI) allows…