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This applies to businesses that provide and install energy saving materials and individuals who have them installed.
This only applies to charities subject to the jurisdiction of the High Court of the Isle of Man that make and receive supplies in the UK.
This applies to named public bodies which enter into shared service arrangements, where a funding agreement exists with HM Treasury.
This tax information and impact note details the policy that residential caravans designated for year round occupation, stay zero-rated following a new British Standard (BS).
This brief announces a change to the British Standard (BS 3632:2015) for caravans.
This brief clarifies HM Revenue and Customs policy concerning the interpretation of aggregates levy industrial and agricultural processes relief code 018 in relation to asphalt.
This brief confirms the UK VAT changes resulting from the Skandia judgement, providing details of which other member states operate ‘establishment only’ VAT grouping.
This brief announces a revision to HM Revenue and Customs change of practice published on 4 August 2014 for the remittance basis treatment of foreign income and gains used as collateral for a loan brought into or used in the…
This brief sets out HMRCs interpretation of the Supreme Court decision in George Anson v HMRC with regard to US Limited Liability Companies.
This brief explains the government’s position in respect of the decision of the European Court concerning its policy.
This brief is to make suppliers aware that from 5 October 2015 a compulsory charge on carrier bags is to be introduced in England.
This brief provides clarification of the VAT treatment of verandahs when sold with caravans.
This tax information and impact note affects those liable to pay Income Tax, National Insurance contributions and VAT.
This brief explains HM Revenue and Customs position on interest payments following the Court of Appeal in Littlewoods Retail Ltd.
This Tax Information and Impact Note introduces a new VAT refund scheme for medical courier charities.
This Tax Information and Inmpact Note introduces a new VAT refund scheme for palliative care charities.
This draft legislation sets out the changes to The Value Added Tax Regulations 1995 (SI 1995/2518) relating to input tax and partial exemption.
This Tax Information and Impact Note is about VAT deductions relating to foreign branches and amends VAT Regulations 1995 (SI 1995/2518).
This brief has further guidance on HM Revenue and Customs' position following the European Court of Justice judgment in Skandia America Corp. (USA), filial Sverige (C-7/13).
This Tax Information and Impact Note provides information on changes to the Intrastat arrivals threshold.
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