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Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
Find out about the VAT liability of insurance transactions and insurance related services.
Find out what VAT checks you must carry out on overseas sellers if you're an online marketplace operator, and what HMRC will do if you do not meet their requirements.
How VAT affects travel agents and tour operators.
Requirements for excise goods held in duty suspension in a warehouse by an authorised warehousekeeper, registered owner, duty representative or registered consignor in the UK.
Guidance for UK businesses on rules for selling services.
If you provide services to a seller or buyer in the UK, find out about the auctioneers' VAT margin scheme and how to account for VAT (VAT notice 718/2).
The guide to VAT rules and procedures.
Upper Tribunal tax and Chancery decision of Mrs Justice Bacon and Judge Greg Sinfield on 28 March 2024
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