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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.
This draft legislation adds further museums and galleries that allow free public admission to the VAT Refund Scheme.
This tax information and impact note is about museums and galleries to be added to the list of bodies entitled to benefit from the VAT Refund Scheme.
This Tax Information and Impact Note is about VAT reverse charges for wholesale supplies of electronic communications services.
This brief provides further information on how the UK expects other member states to operate ‘establishment only’ VAT grouping.
This brief announces changes to UK legislation following the decision of the Court of Justice of the European Union in Le Credit Lyonnais (C-388/11).
Technical consultation on measures for Finance Bill 2016.
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