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How to apply VAT rules to supplies, imports and export of gold and investment gold.
List of gold coins considered as investment gold coins for VAT exemption as detailed in Group 15 to Schedule 9 of the VAT Act 1994 purposes.
VAT treatment of transactions in commodities, commodity derivatives and on terminal markets.
Tertiary legislation about gold imports and exports (originally published in VAT Notice 701/21).
Upper Tribunal Tax and Chancery decision of Judge Greg Sinfield and Judge Guy Brannan on 23 April 2024
Find out about making investments for someone who does not have mental capacity.
Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme.
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
Guidance on the exemption for investment gold, the special accounting scheme or reverse charge procedure
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