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We welcome views on this draft legislation for changes to Regulation 38 of the VAT Regulations 1995 (SI 1995/2518) and consequential amendments to Regulations 24 and 15.
This brief explains the changes to the treatment of personal contract purchase and similar contracts following the European Court of Justice decision in Mercedes Benz Financial Services C 164/16.
Leaving the EU without a negotiated settlement is not the government’s preferred outcome, but it is essential that the UK is prepared for all possible eventualities on customs, VAT and excise arrangements.
This tax information and impact note is about changes to the VAT treatment of vouchers issued on or after 1 January 2019.
This brief explains changes to the rules on accounting for VAT on retained payments and deposits from 1 March 2019.
This brief explains the changes to VAT rules for higher education starting from 1 August 2019.
This technical consultation seeks comments on draft HM Treasury orders for changes to the VAT treatment of business to consumer supplies of digital services.
Consultation on draft amendment to Specified Supplies Order to address the issue of VAT off-shore looping in the financial services sector.
This measure details the reverse charge for VAT in the building and construction industries.
This measure will allow certain non-corporate bodies to join VAT groups.
This tax information and impact note allows regulations to be made to discourage attempts by fraudsters to escape a reverse charge.
This tax information and impact note explains the modification to the Specified Supplies Order.
This tax information and impact note is about the VAT thresholds being maintained for a further 2 years from 1 April 2020.
This brief explains HMRC's policy on the changes to the VAT exemption of all domestic service charges from 1 November 2018.
This brief clarifies HMRC's policy on the VAT liability of damp proofing products like paints, creams and gels from 1 September 2018.
This brief explains HMRC's policy on the VAT accounting treatment of promotions where payments are made to finance companies by motor dealers for the customer.
This measure is about the implementation of an EU directive on the VAT treatment of vouchers.
This measure deals with changes to the late payment penalty regime following consultation.
This brief explains HMRC's policy on goods supplied on approval, and the VAT liability of the delivery charges for these goods.
Draft amendments to the VAT regulations and a draft VAT Notice about keeping digital records and providing VAT returns using compatible software.
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