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This brief sets out the changes in the VAT treatment of certain supplies of hospitality, hotel and holiday accommodation, and admission to certain attractions as announced at Budget 2021.
This tax information and impact note is about the VAT deferral new payment scheme and deterrent.
This tax information and impact note is about the new reduced rate of VAT for hospitality, holiday accommodation and attractions.
This brief gives an update on the VAT treatment of compensation and similar payments following recent judgments of the Court of Justice of the European Union (CJEU).
This Tax Information and Impact Note is about people and registered mobile operators (RMOs) travelling into Northern Ireland (NI) with goods.
This tax information and impact note is about VAT amendments required to implement the Northern Ireland Protocol and (EU Exit) Regulations 2020 after 1 January 2020.
This brief confirms the withdrawal of 'airside' tax-free shopping in the UK and the VAT Retail Export Scheme from Great Britain, following the UK transition.
This tax information and impact note is about the Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020.
This brief explains the actions HMRC is taking to enable overseas (not established in the EU) businesses to claim VAT refunds where they've been having difficulties in obtaining a certificate of status.
This note gives information on the changes to VAT treatment of overseas goods sold to customers from 1 January 2021.
Find out about the repeal and how it aims to prevent government departments and the NHS claiming full VAT refunds on employees’ private vehicles.
This Tax Information and Impact Note is about Charter Trustees for Bournemouth and the Charter Trustees for Poole being able to claim refunds of VAT.
This Tax Information and Impact Note is about the VAT zero-rate applied to the handling of qualifying aircraft and the handling and storage of the goods.
This brief explains HMRC’s policy on the VAT treatment of school holiday clubs following the First-tier Tribunal’s decision of 7 November 2019.
This brief explains the developments in the appeal to the Upper Tribunal Cheshire Centre for Independent Living.
This brief tells you about simplified processes used by VAT-registered opticians and sellers of hearing aids.
This brief sets out HMRC’s policy in various digital advertising situations.
This consultation sets out draft legislation for The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2020.
This brief explains how changes to existing leases are treated for VAT and Stamp Duty Land Tax purposes.
This measure amends the VAT refund scheme to include the S4C television channel as an eligible body.
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