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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.
This Tax Information and Impact Note is about simplifying the rules for VAT treatment of call-off stock between the UK and EU member states.
We are seeking views on draft legislation that amends the scope of the zero rate for prescription drugs to ensure consistency with the Department of Health and Social Care’s Human Medicines Regulations 2012.
This tax information and impact note is about changes to the VAT rules for businesses making sales of digital services to consumers across the EU.
We are seeking views on draft legislation that allows 4 named public bodies to obtain refunds of VAT incurred in the course of their non-business activities.
HM Treasury’s review of Isle of Man Customs and Excise’s administration of VAT in relation to aircraft and yachts.
First published during the 2019 to 2022 Johnson Conservative government
OTS outlines and evaluates responses to its VAT review
This brief explains how businesses that have paid too much VAT from 1 March 2019, as a result of an error in VAT Notice 709/5, can correct this.
This brief explains changes to the rules on accounting for VAT, where the amount paid changes after the VAT has been accounted for to HMRC from 1 September 2019.
This tax information and impact note explains changes to the reduced rate for energy-saving materials.
We are seeking views on draft legislation that amends the scope of the reduced rate for energy-saving materials to ensure consistency with EU law.
The measure will introduce a reverse charge for supplies of renewable energy certificates.
This brief will explain how the domestic reverse charge will operate.
Leaving the EU without a negotiated settlement is not the government’s preferred outcome, but it's essential that the UK is prepared for all possible eventualities on customs, VAT and excise arrangements.
We welcome views on this draft legislation for changes to Regulation 38 of the VAT Regulations 1995 (SI 1995/2518) and consequential amendments to Regulations 24 and 15.
This brief explains the changes to the treatment of personal contract purchase and similar contracts following the European Court of Justice decision in Mercedes Benz Financial Services C 164/16.
Leaving the EU without a negotiated settlement is not the government’s preferred outcome, but it is essential that the UK is prepared for all possible eventualities on customs, VAT and excise arrangements.
This tax information and impact note is about changes to the VAT treatment of vouchers issued on or after 1 January 2019.
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