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This tax information and impact note is about the Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020.
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 tells you about simplified processes used by VAT-registered opticians and sellers of hearing aids.
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.
This tax information and impact note is about the reduced rate of VAT for hospitality, holiday accommodation, and attractions between 15 July 2020 and 12 January 2021
This brief tells you about the temporary reduced rate of VAT being introduced from 15 July 2020.
This brief announces changes to UK VAT law to introduce a temporary zero rate for the supply of PPE recommended for use for protection from infection with coronavirus (COVID-19).
This brief explains what customers with appeals related to the joint decision of the Upper Tribunal on 15 April 2020 must do to claim VAT refunds.
This brief informs overseas businesses about the current delay in processing and refunding VAT claims submitted under the Overseas Refund Scheme.
This brief announces the withdrawal of the postal concession from 1 December 2020.
This tax information and impact note is about changes to VAT on supplies of electronic publications ('e-publications').
Changes to EU law relating to the VAT rules for cross-border transactions between the UK and EU member states, and draft legislation and guidance.
Changes to EU law about the VAT rules for cross-border transactions between the UK and EU member states
This Tax Information and Impact Note is about amendments to the scope of the zero-rate for drugs dispensed on the prescription of an appropriate practitioner.
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