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This brief explains HMRC's policy on details about VAT exemption for the importation into the UK of dental prostheses.
Purpose of this brief The government announced at Autumn Budget 2021 that…
This brief explains the actions HMRC is taking to enable overseas (not established in the EU) businesses to claim VAT refunds where they've been having difficulties in obtaining a certificate of status.
Purpose of this brief This brief explains the actions HMRC is taking to…
This brief explains HMRC’s policy on the VAT treatment of school holiday clubs following the First-tier Tribunal’s decision of 7 November 2019.
1. Purpose of this brief This brief clarifies HMRC’s policy concerning the…
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 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 brief explains changes to the rules on accounting for VAT on retained payments and deposits from 1 March 2019.
This brief explains the changes to VAT rules for higher education starting from 1 August 2019.
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 goods supplied on approval, and the VAT liability of the delivery charges for these goods.
This Tax Information and Impact Note explains a change to the VAT treatment of gas and electricity.
This Tax Information and Impact Note is about the VAT treatment of refunds made by manufacturers.
This Tax Information and Impact Note is about the use Road Fuel Scale Charges (RFSC) to account for VAT on private use of road fuel purchased by businesses.
This Tax Information and Impact Note is about the changes to the zero rating of VAT for exports from the UK.
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