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Find out how SIA licensing applies to shopping centres and retail outlets.
This article describes the monthly retail product prices used in the compilation of the consumer price index of these countries
What you need to do if you sell or store tobacco products in the UK.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
Trading hours for retailers, restrictions on Sunday opening and public holiday opening in England, Wales and Scotland
Provides guidance on planning for retail and other town centre uses.
Find out when goods can be zero-rated if they’re sold to overseas visitors for personal use by a VAT-registered business in Northern Ireland (VAT Notice 704).
Studies the relationship between price setting behaviour and competition where markets and information flows are relatively imperfect
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
What you need to do if you transport or transload tobacco products in the UK.
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.
How to register for the Northern Ireland Retail Movement Scheme to sell or move food to Northern Ireland.
Employment Appeal Tribunal Judgment of Judge Auerbach on 19 March 2024.
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