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This brief confirms that the Extra Statutory Concession described in paragraph 3.7 of Notice 48 is no longer needed.
Purpose of this brief This brief confirms that the Extra Statutory…
This brief provides an update on the VAT treatment of the supply of temporary medical staff (locum doctors).
Purpose of the brief This brief provides an update on the VAT treatment of…
This tax information and impact note is about a change in VAT law which excludes suppliers of private hire and taxi journeys from using the Tour Operators’ Margin Scheme.
Who is likely to be affected This measure will primarily affect Private…
This tax information and impact note is about changes to VAT and Insurance Premium Tax reliefs on motor vehicle leases under qualifying schemes for disabled users.
This brief explains HMRC's revised position on the VAT treatment of overseas establishments of businesses which are VAT grouped in the UK.
This brief explains how to account for VAT as a private hire vehicle operator, a taxi operator, or business re-selling such supplies.
This tax information and impact note is about adding Combined County Authorities to the list of bodies eligible for refunds of VAT under section 33 of the VAT Act 1994.
This tax information and impact note is about a new relief for eligible goods donated by businesses to charities.
This brief explains a change in the right to input tax deduction for insurance intermediary services supplied outside the UK before 31 December 2023.
This brief provides information about changes to VAT deduction on the management of pension funds.
Direction to extend the deadline for submitting a final VAT return.
This brief provides information about the VAT treatment update for supplies by charities and qualifying bodies related to fundraising events, following the Upper Tribunal decision in January 2025.
This tax and information note is about legislation that allows HMRC to give a business more time to submit its final VAT return.
A summary of consultations, calls for evidence, announcements and other documents published as part of continuous administration and maintenance of the tax system.
This brief provides information about the treatment of state-regulated care providers that form a VAT group with non-state-regulated providers of welfare services.
The direction specifies the fraud header information that Making Tax Digital for VAT software will need to collect and deliver to HMRC along with tax information.
This tax information and impact note is about increasing late payment penalties for VAT and those in Income Tax Self Assessment (ITSA) who are part of the trial or voluntary cohort for Making Tax Digital (MTD).
This brief clarifies HMRC’s policy on the deduction of VAT incurred on cladding remediation works which are carried out on existing residential buildings.
This measure outlines the expected impact of applying VAT to private school fees.
This tax information and impact note is about the East Midlands Combined County Authority being able to claim refunds of VAT.
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