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Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
This Tax Information and Impact Note details the increase to the gross gaming yield (GGY) bandings for gaming duty in line with inflation.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Price demand elasticities for sectors of the UK gambling market and how businesses apply changes in duty rates and prices to their promotional strategies.
Rules for online and distance selling for businesses
Find out when you can zero rate books and other forms of printed matter.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
The prices of statutory biodiversity credits from the date biodiversity net gain (BNG) becomes mandatory.
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
An analysis of the changes in pricing of regulated qualifications in England between January 2021 and February 2023.
Find out if you qualify for Video Games Tax Relief for Corporation Tax and what you can claim.
Find out what goods you do not value when when working out the VAT due on import to the UK.
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