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This call for evidence examines how VAT grouping provisions operate in the UK and potential changes, including on establishment and compulsory grouping. This call for evidence has concluded.
First published during the 2019 to 2022 Johnson Conservative government
This Call for Evidence seeks stakeholder views on the government’s assessment of the VAT challenges created by the Sharing Economy. This call for evidence has concluded
We are seeking views on a proposed revision of the rules for apportioning the consideration between supplies with mixed liabilities in a single transaction.
We welcome views on proposed sanctions to tackle tobacco duty evasion and extending HMRC traceability enforcement powers to Trading Standards officers.
We welcome views on the government’s new policy to require large businesses to notify HMRC where they have adopted an uncertain tax treatment.
We welcome your views on the principles and design of a new framework for Stamp Duty and Stamp Duty Reserve Tax.
This tax information and impact note is about the new plastic packaging tax.
This technical consultation seeks comments on the draft statutory instruments for the new Plastic Packaging Tax.
This statement is being made in relation to the Money Laundering and Terrorist Financing (Amendment) (High-Risk Countries) Regulations 2021 (S.I. 2021/392).
This tax information and impact note is about Fuel Duty changes for diesel used in private pleasure craft.
This brief explains claims of VAT refunds for overseas businesses not established in the EU where there has been difficulty getting a certificate of status.
This tax information and impact note is about issues raised in a review of EU exit VAT legislation and applies to businesses that trade in or move goods to or from the United Kingdom.
This brief explains VAT liability of daycare services supplied by private bodies in England and Wales.
This tax information and impact note is about an extension to the transitional entry in declarant’s records (EIDR) simplified customs declaration process (delayed declarations).
This tax information and impact note is about operators of combined heat and power stations (CHPs) who will not meet performance standards for reasons associated with coronavirus (COVID-19).
This brief explains HMRC’s policy on the VAT treatment of public monies received by further education institutions.
This brief explains HMRC’s policy on the VAT treatment of charging of electric vehicles.
This brief explains HMRC’s policy on the VAT treatment of supplies of juice cleanse programmes.
This brief explains HMRC’s policy on the VAT treatment of installation of blinds following the First-tier Tribunal’s decision.
This tax information and impact note is about reporting payments of certain types of non-taxable pension death payments using Real Time Information (RTI).
Don’t include personal or financial information like your National Insurance number or credit card details.
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