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Find out when you can zero rate books and other forms of printed matter.
A summary report from two workshops on recent advances in social discounting practice and theory.
A summary note from an academic consultation on the application of social discounting to environmental impacts.
Claim relief on import duty and VAT when importing miscellaneous documents and related articles into the UK.
Negotiate with suppliers to save money and make the most of their services.
Supplementary guidance to the Green Book on intergenerational wealth transfers and social discounting.
Find out about the zero rate of VAT for certain electronic publications.
Find out what a charity is, how VAT affects charities, how to treat a charity's income for VAT and what VAT reliefs a charity can get on what it buys.
Apply discount rates, price indices and capping in economic appraisals for risk management authorities (RMAs) and project teams.
Details of the exceptions to copyright that allow limited use of copyright works without the permission of the copyright owner.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
A list of goods and services showing which rates of VAT apply and which items are exempt or outside the scope of VAT.
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
Find out which supplies of children’s clothing or footwear are zero-rated for VAT.
Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
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