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How HMRC’s policy change on retained deposits may affect your business
Ian Bell

25 April 2019

As of 1 March HMRC’s new policy came into force in relation to retained (or non-refundable) deposits came into force. This will affect any business which collect non-refundable deposits. Key areas affected by this new policy are hotels, restaurants and leisure sectors.

Chris Tate

Partner, Head of Hotels and Accommodation

Chris is a co-head of the firm’s consumer markets group and leads the firm’s hotels and accommodation sector group in the UK.

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