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Information on HM Revenue and Customs data sharing measures in the Small Business, Enterprise and Employment Bill.
This Tax Information and Impact Note explains changes to VAT zero-rating for drugs prescribed by physiotherapists and podiatrists.
A change to UK VAT law to permit the zero-rating of the dispensing of drugs prescribed by physiotherapists and podiatrists.
HM Revenue and Customs position following Avon Cosmetics Ltd First-tier Tribunal decision to ensure VAT is declared on retail sales made through non-registered representatives.
Revised transitional rules for the withdrawal of VAT concessions for the construction of new student accommodation and dining halls.
HM Revenue and Customs' VAT legislation on the deregistration of insolvent businesses.
This Tax Information and Impact Note explains how certain combined authorities will be entered into a scheme under the VAT Act 1994 through which VAT may be recovered.
Proposal on adding new combined authorities to the existing VAT refunds scheme for local authorities.
This Tax Information and Impact Note explains a change to the VAT treatment of gas and electricity.
This Tax Information and Impact Note explains a change to UK VAT law on prompt payment discounts to bring it into line with EU VAT law.
Proposed amendment to the VAT imported relief order 1984 for importation of goods from the Channel Islands.
HM Revenue and Customs' VAT changes for organisers of sports leagues as a result of the First Tier Tribunal decision in the case of Goals Soccer Centres plc.
European Court of Justice decision on Tour Operator Margin Schemes (TOMS) and how this affects UK tour operators and businesses supplying travel services.
HM Revenue and Customs treatment of overpaid VAT on gaming machine takings as a result of HMRC v The Rank Group plc Court of Appeal decision.
Withdrawal of notice 915 - assessments and time limits: Statement of Practice and notice 208 - excise assessments.
This Tax Information and Impact Note is about the VAT treatment of refunds made by manufacturers.
The government has published draft indirect tax legislation for technical consultation.
This Tax Information and Impact Note is about the use Road Fuel Scale Charges (RFSC) to account for VAT on private use of road fuel purchased by businesses.
This Tax Information and Impact Note is about the changes to the zero rating of VAT for exports from the UK.
Clarification of how VAT Tribunal ruling in the Paymex Ltd will apply in voluntary arrangements and trust deeds of changes to their carbon price support tax liability.
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