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Find out the general rules for the Point of Sale Retail Scheme, how the scheme works, records you must keep and how to work out your VAT.
Find out the general rules for the Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.
Find out when transactions involving land and buildings are exempt from VAT.
Upper Tribunal tax and Chancery decision of Mr Justice Adam Johnson and Judge Thomas Scott on 26 March 2024
Includes online returns, rates, charging and record keeping
Check which supplies of sport, physical recreation, and physical education services qualify for exemption from VAT.
Guidance on alternative pricing methods which may be applied to single source defence contracts
Note explaining the reasons behind the discount rate decision.
Information on setting different prices when dealing with online travel agents.
Upper Tribunal Administrative Appeals Chamber decision by Judge Stout on 31 January 2024.
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