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Find out if you need to apply for the fit and proper test and how to do this so that HMRC can register your business.
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
As the owner or occupier of land with a public right of way across it, you must keep the route visible and not obstruct or endanger users.
Find out which admission charges to cultural exhibitions and events are exempt from VAT.
Northern Region Judge J Going and Member Mr P Mountain sitting on 22 January 2020
Southern Region, Judge Tildesley OBE, Judge S McGrath, Mr W Gater FRICS on 9 May 2022.
Eastern Region, Judge Ruth Wayte on 02 September 2019
Glossary of terms used in this manual.
Check which supplies of sport, physical recreation, and physical education services qualify for exemption from VAT.
Sections (1.01 - 1.47) last updated: January2024.
Northern Region Judge AM Davies and Tribunal Member Mr I James sitting on 9 March 2023
Northern Region Judge W L Brown and Tribunal Member Mr I R Harris MBE FRICS Sitting on 29 November 2019
Northern Region Judge W L Brown and Tribunal Member I R Harris MBE FRICS Sitting on 29 November 2019
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