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Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
Restrictions during lockdowns impacted where we could spend our money, pushing up the proportion of online retail sales to an all-time high. This article analyses RSI, CHAPS, and Revolut data to explore what people were spending their money on from...
The 'shopping basket' of items making up the suite of consumer price inflation indices (CPIH, CPI & RPI) are reviewed every year. Some items are taken out of the basket, some are brought in, to reflect changes in the market...
Find out about the zero rate of VAT for certain electronic publications.
A new survey has been developed to collect information about business’ expenditure on energy, services, goods and materials that are used up or transformed by the business (Intermediate Consumption). The data will allow the identification of the purchasing patterns of...
Provides guidance on planning for retail and other town centre uses.
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