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The D2 exemption allows older rolling stock not fitted with appropriate collection facilities to deposit sanitary waste onto the track.
The D3 exemption allows the burial of waste from a portable toilet, to avoid long-distance transportation of small quantities of waste to sewage treatment works.
CMA review indicates that some independent and smaller grocery retailers are failing to display clear and accurate prices.
Work out the VAT liability of goods and services supplied by health and care institutions and providers of non residential care to children.
Patients requiring treatment outside of hospitals will be able to choose between multiple providers across the NHS and independent sector.
Understand how trading conditions and insurance can limit the financial risk for freight forwarders.
Find out how to work out VAT on supplies of staff including supplies made by staff bureaux.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
Guidance for childcare providers on when you must register with Ofsted or a childminder agency, when you cannot register, and when you do not have to.
Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
Provides guidance on planning for retail and other town centre uses.
Find out about the different types of delivery costs, and which ones you must include or exclude in the customs value if you’re an importer or clearing agent.
Employment Appeal Tribunal Judgment of Mrs Justice Eady on 14 March 2024.
Your rights as a passenger when travelling by sea and inland waterway.
The guide to VAT rules and procedures.
A guide for Service families about applying for, maintaining, moving in and out of and living in UK Service Family Accommodation (SFA).
Southern Region, Judge Dobson and Judge Davey on 29 July 2022
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