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Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
This guide tells you about Lottery Duty, who needs to register and what you need to do.
Read the Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments.
Find out which admission charges to cultural exhibitions and events are exempt from VAT.
How to tax employee expenses for entertaining clients.
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
Find out what a charity is, how VAT affects charities, how to treat a charity's income for VAT and what VAT reliefs a charity can get on what it buys.
How VAT applies if you give or get sponsorship.
Find out about Bingo Duty, how the duty is charged and who has to pay.
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