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Find out which drinks are liable for the Soft Drinks Industry Levy, and how much you may need to pay.
Check the rates of duty for beer, cider, spirits, wine and other fermented products.
Find out which types of food are zero-rated and which are standard-rated for VAT purposes.
Tax and reporting rules for employers providing meals for employees and directors
More people could be encouraged to purchase alcohol-free drinks under government proposals to make alternatives to alcoholic drinks more widely available.
Find out how you can import alcohol into the UK and the duty and VAT you need to pay for each method.
How to follow the law if you sell alcohol at a charity event, including when you need to pay tax.
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.
Information on the different types of alcohol licences available and guidance on how to apply for them.
Guidance and forms about Alcohol Duty. Including rates, Small Producer Relief, submitting returns and paying duty.
What you need to do to export or move food, drink and agricultural products.
Find the full rates of duty and calculation examples that apply if you make, import or hold beer, cider, spirits, wine or other fermented products.
A list of goods and services showing which rates of VAT apply and which items are exempt or outside the scope of VAT.
Find out if you need to apply for approval to sell alcohol to another business.
Find out information about employee incidentals overnight expenses for business travel.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
This review assessed the operation and effectiveness of the Spirit Drinks (Costs of Verification) Regulations 2013 (Charging Regulations) considering the aims and objectives of the legislation and whether they remain appropriate.
Find out how to apply for approval under the scheme, how to claim for the subsidy, how much you can claim and what records you need to keep.
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