How to apply for a non-statutory clearance?

One would think that it would be a relatively straightforward matter to write to HMRC to obtain a ruling (non-stat clearance) on a matter. Surely a taxpayer ought to be able to set out the issue, describe the transaction, provide a tax analysis and ask HMRC whether they consider the proposed VAT treatment appropriate. Well, of course, it is not as simple as that (this is VAT after all).

So, what are the issues and what hurdles must be cleared before HMRC engage with a written query?

Source Marcus Ward

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