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This tax information and impact note is about the VAT thresholds being maintained for a further 2 years from 1 April 2020.
This brief explains HMRC's policy on the changes to the VAT exemption of all domestic service charges from 1 November 2018.
This brief clarifies HMRC's policy on the VAT liability of damp proofing products like paints, creams and gels from 1 September 2018.
This brief explains HMRC's policy on the VAT accounting treatment of promotions where payments are made to finance companies by motor dealers for the customer.
This brief is about the VAT treatment of bicarbonate of soda used as a baking ingredient.
This measure is about the implementation of an EU directive on the VAT treatment of vouchers.
This measure deals with changes to the late payment penalty regime following consultation.
This brief explains HMRC's policy on goods supplied on approval, and the VAT liability of the delivery charges for these goods.
Draft amendments to the VAT regulations and a draft VAT Notice about keeping digital records and providing VAT returns using compatible software.
This brief sets out HMRC’s policy on the correct tax treatment of payments of Advanced Learner Loans.
This tax information and impact note confirms the VAT registration and deregistration thresholds announced at Autumn Budget 2017.
This tax information and impact note deals with refunds to combined authorities announced at Autumn Budget 2017.
This tax information and impact note deals with the extension of joint and several liability for online marketplaces announced at Autumn Budget 2017.
Proposed secondary and tertiary legislation on Income Tax and VAT affecting Making Tax Digital for businesses.
This Tax Information and Impact Note applies to B2C telecommunication services used outside the EU and removal of the use and enjoyment rule.
This draft legislation will remove the VAT use and enjoyment provision for business to consumer (B2C) telecommunication services.
This brief sets out HMRC's policy on the scope for claims for historical bad debt relief on supplies made between 1 January 1978 and 19 March 1997.
This tax information and impact note is about changes to the list of museums and galleries who can use the VAT refund scheme.
Technical consultation on measures for Finance Bill 2017.
This tax information and impact note applies to UK fulfilment houses that handle imported goods on behalf of third parties located outside the EU.
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