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A summary of consultations, calls for evidence, announcements and other documents published as part of continuous administration and maintenance of the tax system.
The government has announced a package of tax and customs administration바카라 사이트¦
This brief provides information about the treatment of state-regulated care providers that form a VAT group with non-state-regulated providers of welfare services.
Purpose of this brief This brief outlines HMRC바카라 사이트™s treatment of바카라 사이트¦
The direction specifies the fraud header information that Making Tax Digital for VAT software will need to collect and deliver to HMRC along with tax information.
This tax information and impact note is about increasing late payment penalties for VAT and those in Income Tax Self Assessment (ITSA) who are part of the trial or voluntary cohort for Making Tax Digital (MTD).
This brief clarifies HMRC바카라 사이트™s policy on the deduction of VAT incurred on cladding remediation works which are carried out on existing residential buildings.
This measure outlines the expected impact of applying VAT to private school fees.
This tax information and impact note is about the East Midlands Combined County Authority being able to claim refunds of VAT.
This tax information and impact note is about the Health Services Safety Investigations Body being able to claim refunds of VAT.
The government is reviewing the Soft Drinks Industry Levy바카라 사이트™s sugar content thresholds and the exemptions for milk-based and milk substitute drinks.
This tax information and impact note is about the changes to the Value Added Tax Act 1994 to extend the zero rate of VAT to caravans manufactured to the 2023 version of standard 3632.
This consultation sets out draft legislation for the Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2024.
This tax information and impact note is about changes to the Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001 following the latest round of applications.
This brief explains the VAT treatment of voluntary carbon credits from 1 September 2024, including the voluntary carbon credits that will be in the scope of the Terminal Markets Order.
This brief explains that businesses can choose if they want to apply the Tour Operator바카라 사이트™s Margin Scheme (TOMS) to business to business wholesale supplies.
This brief explains how VAT and excise legislation should be interpreted from 1 January 2024.
This tax information and impact note is about the rise to the thresholds at which businesses must register or deregister for VAT, from April 2024.
This tax information and impact note is about reform of tax penalties and HMRC interest harmonisation.
This tax information impact note gives the power to request additional evidential documentation to verify a DIY housebuilders claim.
This brief explains the VAT liability of the live streaming of funeral, burial or cremation services.
This tax information and impact note is about additional buildings and technologies that will benefit from VAT relief for the installation of energy-saving materials.
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