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This Tax Information and Impact Note details the power to introduce a new Second-hand Motor Vehicle Export Refund Scheme.
This Tax Information and Impact Note sets out new rules for the implementation of VAT in free zones
This tax information and impact note sets out the extension of the VAT margin scheme to apply in Northern Ireland on a limited basis in respect of motor vehicles sourced from Great Britain.
This tax information and impact note is about distance selling within the EU and Northern Ireland and imports into Northern Ireland or EU while registered for either the One Stop Shop or Import One Stop Shop simplified VAT a鈥�
This tax information and impact note is about the Customs Duty, excise duty and VAT rules that will apply for UK free zones.
This brief explains HMRC's policy on the revised meaning of 鈥榚ntire interest鈥� in the VAT treatment of the construction self-supply charge.
Find out about the EU's e-commerce package that affects businesses or online marketplaces selling or supplying goods.
This tax information and impact note is about repealing the VAT (Treatment of Transactions) Order 1992 (the 1992 Order).
This Tax Information and Impact Note is about the extension of Making Tax Digital for VAT to all VAT registered businesses.
We鈥檙e inviting views on draft legislation that will repeal a piece of redundant legislation.
This paper outlines potential reform to the way public bodies manage their VAT affairs. 皇冠体育app period for responses to the policy paper has concluded.
First published during the 2019 to 2022 Johnson Conservative government
This call for evidence examines how VAT grouping provisions operate in the UK and potential changes, including on establishment and compulsory grouping. This call for evidence has concluded.
This Call for Evidence seeks stakeholder views on the government鈥檚 assessment of the VAT challenges created by the Sharing Economy. This call for evidence has concluded
We are seeking views on a proposed revision of the rules for apportioning the consideration between supplies with mixed liabilities in a single transaction.
This brief explains claims of VAT refunds for overseas businesses not established in the EU where there has been difficulty getting a certificate of status.
This tax information and impact note is about issues raised in a review of EU exit VAT legislation and applies to businesses that trade in or move goods to or from the United Kingdom.
This brief explains VAT liability of daycare services supplied by private bodies in England and Wales.
This tax information and impact note is about an extension to the transitional entry in declarant鈥檚 records (EIDR) simplified customs declaration process (delayed declarations).
This brief explains HMRC鈥檚 policy on the VAT treatment of public monies received by further education institutions.
This tax information and impact note is about removing the potential for a Customs Duty and VAT charge where certain UK goods return to Great Britain after a temporary period in Northern Ireland.
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