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Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
When electronic transfers are exempt from Stamp Duty Reserve Tax (SDRT) and when and how you can get SDRT relief.
Version 1.0 (Published 30 March 2012).
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
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 the rules on disclosing arrangements and transactions that provide a VAT advantage.
Find out the rules for disclosure of VAT, indirect and direct taxes, Apprenticeship Levy and National Insurance contributions avoidance schemes and penalties for non-disclosure.
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