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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.
This Tax Information and Impact Note is about VAT refunds for search and rescue charities.
This Tax Information and Impact Note is about refunds of non-recoverable VAT for the London Legacy Development Corporation.
This Tax Information and Impact Note is about VAT refunds to strategic highways companies.
This Tax Information and Impact Note is about a new VAT power to provide refunds to certain people.
This Tax Information and Impact Note is about anti-forestalling restrictions on tobacco duty.
This brief outlines HM Revenue and Customs' position following the European Court of Justice judgment in Skandia America Corp. (USA), filial Sverige (C-7/13).
This brief sets out HM Revenue and Customs' position following the decision of the Upper Tribunal in Lok'nStore Group PLC FTC/05/2013.
This Tax Information and Impact Note explains additions, deletions and amendments to the VAT refund scheme for museums and galleries.
This draft legislation amends the Value Added Tax (Refunds to Museums and Galleries) Order 2001.
This Tax Information and Impact Note explains a change to UK VAT law for businesses who believe they are unable to submit their VAT Returns online.
Information on HM Revenue and Customs data sharing measures in the Small Business, Enterprise and Employment Bill.
This Tax Information and Impact Note explains changes to VAT zero-rating for drugs prescribed by physiotherapists and podiatrists.
A change to UK VAT law to permit the zero-rating of the dispensing of drugs prescribed by physiotherapists and podiatrists.
HM Revenue and Customs position following Avon Cosmetics Ltd First-tier Tribunal decision to ensure VAT is declared on retail sales made through non-registered representatives.
Revised transitional rules for the withdrawal of VAT concessions for the construction of new student accommodation and dining halls.
HM Revenue and Customs' VAT legislation on the deregistration of insolvent businesses.
This Tax Information and Impact Note explains how certain combined authorities will be entered into a scheme under the VAT Act 1994 through which VAT may be recovered.
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