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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.
This applies to businesses that provide and install energy saving materials and individuals who have them installed.
This only applies to charities subject to the jurisdiction of the High Court of the Isle of Man that make and receive supplies in the UK.
This applies to named public bodies which enter into shared service arrangements, where a funding agreement exists with HM Treasury.
This tax information and impact note details the policy that residential caravans designated for year round occupation, stay zero-rated following a new British Standard (BS).
This brief announces a change to the British Standard (BS 3632:2015) for caravans.
This brief clarifies HM Revenue and Customs policy concerning the interpretation of aggregates levy industrial and agricultural processes relief code 018 in relation to asphalt.
This brief confirms the UK VAT changes resulting from the Skandia judgement, providing details of which other member states operate ‘establishment only’ VAT grouping.
This brief announces a revision to HM Revenue and Customs change of practice published on 4 August 2014 for the remittance basis treatment of foreign income and gains used as collateral for a loan brought into or used in the…
This brief sets out HMRCs interpretation of the Supreme Court decision in George Anson v HMRC with regard to US Limited Liability Companies.
This brief explains the government’s position in respect of the decision of the European Court concerning its policy.
This brief is to make suppliers aware that from 5 October 2015 a compulsory charge on carrier bags is to be introduced in England.
This brief provides clarification of the VAT treatment of verandahs when sold with caravans.
This tax information and impact note affects those liable to pay Income Tax, National Insurance contributions and VAT.
This brief explains HM Revenue and Customs position on interest payments following the Court of Appeal in Littlewoods Retail Ltd.
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