We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
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.
Proposal on adding new combined authorities to the existing VAT refunds scheme for local authorities.
This Tax Information and Impact Note explains a change to the VAT treatment of gas and electricity.
This Tax Information and Impact Note explains a change to UK VAT law on prompt payment discounts to bring it into line with EU VAT law.
Proposed amendment to the VAT imported relief order 1984 for importation of goods from the Channel Islands.
HM Revenue and Customs' VAT changes for organisers of sports leagues as a result of the First Tier Tribunal decision in the case of Goals Soccer Centres plc.
European Court of Justice decision on Tour Operator Margin Schemes (TOMS) and how this affects UK tour operators and businesses supplying travel services.
HM Revenue and Customs treatment of overpaid VAT on gaming machine takings as a result of HMRC v The Rank Group plc Court of Appeal decision.
Withdrawal of notice 915 - assessments and time limits: Statement of Practice and notice 208 - excise assessments.
This Tax Information and Impact Note is about the VAT treatment of refunds made by manufacturers.
The government has published draft indirect tax legislation for technical consultation.
This Tax Information and Impact Note is about the use Road Fuel Scale Charges (RFSC) to account for VAT on private use of road fuel purchased by businesses.
This Tax Information and Impact Note is about the changes to the zero rating of VAT for exports from the UK.
Clarification of how VAT Tribunal ruling in the Paymex Ltd will apply in voluntary arrangements and trust deeds of changes to their carbon price support tax liability.
High Court judgements on claims from persons to whom VAT has been wrongly charged by their suppliers.
VAT tax avoidance using offshore entities after the European Court's judgment in Paul Newey (trading as Ocean Finance).
How the VAT Tribunal ruling in Paymex Limited will apply in voluntary arrangements.
VAT treatment of loss adjusting services supplied in connection with marine and aviation insurance claims and the incorrect application of the zero-rate.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).