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This Tax Information and Impact Note details the power to introduce a new Second-hand Motor Vehicle Export Refund Scheme.
An independent research report.
Tax and reporting rules for assets bought, sold or given
How to use VAT margin schemes - records you need to keep, invoicing and VAT return reporting
Get help to classify textiles and which headings and codes to use.
How to work out the customs value of imported goods that are free of charge, used, rented or leased if you're an importer or clearing agent.
VAT for motor dealers and members of the motor trade - work out what VAT to charge when you sell a vehicle.
Information relating to the Tobacco and Vapes Bill which was introduced in the House of Commons on 20 March 2024.
If you sell horses or ponies in the UK, find out how to use a margin scheme to account for VAT (VAT Notice 718).
How you should account for VAT on goods that are lost, stolen, damaged or destroyed.
Find out the general rules for the Point of Sale Retail Scheme, how the scheme works, records you must keep and how to work out your VAT.
This tax information and impact note sets out the extension of the VAT margin scheme to apply in Northern Ireland on a limited basis in respect of motor vehicles sourced from Great Britain.
VAT, duty and customs declarations for goods received by post or courier - paying, collecting your goods, getting a refund and documents.
Things to consider when buying and using products.
Use the GAAR Advisory Panel opinion on extraction of value using a second hand bond, gilt options, additional contributions and 'cooling off rights' to help you recognise abusive tax arrangements.
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