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Find out when you need to charge VAT and at what rate if you supply food and drink for the purposes of catering or as a takeaway.
Find out which admission charges to cultural exhibitions and events are exempt from VAT.
Schemes that use annuities to avoid Income Tax and National Insurance contributions don’t work. HMRC will investigate anyone who uses one.
Find out the rules from 1 January 2018 if you promote or use arrangements that are meant to give someone a VAT or other indirect tax saving or a tax deferral.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
How to tax employee expenses for entertaining clients.
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
Find out how to account for VAT on entertainment provided by your business.
Decisions by the First-tier Tribunal in 2 cases using tax avoidance schemes and disguised remuneration arrangements to avoid tax and National Insurance.
Find out what makes a person an enabler of tax avoidance, and what to do about legally privileged communications.
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