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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.
Information on the use of a secure mailbox to deliver information.
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 Fuel Duty, fuel additives and extenders and the warehousing of bioethanol used in the production of biodiesel.
Legislative changes on fuel additives, and the warehousing of bioethanol for the production of biodiesel.
This is the Budget in full. You can find supporting and related documents below.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
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.
Finance Bill 2014 measures announced with effect in March.
Legislation about what types of transactions are an investment transaction for the purposes of the Investment Manager Exemption which came into force on 8 April 2014.
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 the ending of Stamp Duty Reserve Tax charges for collective investment schemes.
This Tax Information and Impact Note explains the suspension of exemptions, exclusions and reliefs from the Aggregates Levy.
This Tax Information and Impact Note explains further relief available to the mineral extraction industry in respect of costs incurred in obtaining planning permission.
This Tax Information and Impact Note explains how tobacco duties will rise each year until the end of the next Parliament.
This Tax Information and Impact Note explains changes being made to limits affecting the benefits that can be taken from registered pension schemes.
This Tax Information and Impact Note explains the changes to the temporary Annual Investment Allowance.
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