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This brief sets out a change to the VAT treatment of drugs and medicines supplied under patient group directions.
Purpose of this brief The government announced at Spring Budget 2023 that…
This brief sets out a change to the VAT treatment of medical services carried out by non-registered staff directly supervised by pharmacists from 1 May 2023.
This brief sets out a change to the VAT treatment of leisure services provided by local authorities.
Purpose of this brief This brief explains a change in the VAT treatment of…
This brief gives an update on the VAT treatment of compensation and similar payments following recent judgments of the Court of Justice of the European Union (CJEU).
This brief sets out HMRC’s policy in various digital advertising situations.
This tax information and impact note is about the reduced rate of VAT for hospitality, holiday accommodation, and attractions between 15 July 2020 and 12 January 2021
This brief announces changes to UK VAT law to introduce a temporary zero rate for the supply of PPE recommended for use for protection from infection with coronavirus (COVID-19).
This brief clarifies that HMRC's policy on the scope of the VAT zero rate for transport services has not changed.
This brief explains the changes to VAT rules for higher education starting from 1 August 2019.
This measure details the reverse charge for VAT in the building and construction industries.
This brief explains HMRC's policy on the changes to the VAT exemption of all domestic service charges from 1 November 2018.
This brief is about the VAT treatment of bicarbonate of soda used as a baking ingredient.
This brief explains HMRC's policy on goods supplied on approval, and the VAT liability of the delivery charges for these goods.
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