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What happens when you opt to tax (charge VAT on) land and buildings, when you need permission and when to notify HMRC about your decision.
Advice and guidance for healthcare practitioners on the health needs of migrant patients.
How and when you can apply zero-rated VAT to exported goods.
When and how to account for VAT when you transfer a business as a going concern (TOGC).
Advises on how planning can ensure water quality and the delivery of adequate water and wastewater infrastructure.
Find out about group and divisional VAT registration and the forms you should use to apply.
Find out the 'place of supply' rules for passenger transport and the VAT zero rating of public passenger transport if you supply it in the UK.
Find out if VAT is due when you sell, send or transfer goods from Great Britain to outside the UK or from Northern Ireland to outside the UK and EU.
Find out what VAT should be charged on supplies of fuel and power if you're a supplier or a user.
Find out the VAT liability for supplying ships, trains, aircraft and associated services in the UK.
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
Find out about tax and fuel benefit for company cars and vans.
Find out which live animals and animal foods or feeding stuffs are zero-rated for VAT.
Find out what a charity is, how VAT affects charities, how to treat a charity's income for VAT and what VAT reliefs a charity can get on what it buys.
Find out about the private use of company cars and vans and when a benefit charge is incurred.
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