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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.
This tax information and impact note introduces a new knowledge specific penalty regime to strengthen HM Revenue and Customs fight against VAT fraud.
This tax information and impact note reforms the relief on adapted motor vehicles for disabled wheelchair users in order to clarify the legislation and reduce fraudulent use of the relief and tax avoidance.
This tax information and impact note revises the VAT regime for disclosure of avoidance.
This draft legislation explains VAT, tackling aggressive abuse of the Flat Rate Scheme.
This tax information and impact note applies to labour only businesses.
This information and impact note applies to the production and importation of soft drinks containing added sugar.
This Tax Information and Impact Note is about refunds of non-business VAT for the Tees Valley and West Midlands Combined Authorities.
This Tax Information and Impact Note applies to repair services made by UK suppliers to insurers located outside the European Union (EU).
This tax information and impact note enables the future application of the VAT zero-rate on supplies of women's sanitary products that are currently subject to VAT at the reduced rate of 5%.
This tax information and impact note applies to overseas businesses, selling goods to UK consumers via online marketplaces, and businesses that control and support the sale of such goods.
The government has announced measures aimed at tackling rapidly growing online VAT evasion targeting overseas businesses and online marketplaces.
This tax information and impact note specifies the Old Oak and Park Royal Development Corporation as a body to which section 33 of the VAT Act 1994 applies.
This draft legislation specifies the Old Oak and Park Royal Development Corporation as a body to which section 33 of the VAT Act 1994 applies.
This draft legislation explains the introduction of VAT use and enjoyment provisions for insurance repair services.
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