VAT

VAT guidance:

This Practice Note sets out how the capital allowances rules interact with the rules relating to: • capital gains tax, including corporation tax on chargeable gains (CGT)...

Practice Note

This Practice Note is about the VAT issues that arise in commercial developments. It first considers a straightforward unproblematic scenario, and then looks at: •...

Practice Note

This Practice Note is about the VAT treatment of non-residential service charges. General position Service charges are typically payable to the landlord under a lease or...

Practice Note

ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note describes the rules on the disclosure of arrangements for avoiding value added...

Practice Note

This Practice Note describes the rules on the disclosure of tax avoidance schemes for VAT and other indirect taxes (DASVOIT) that have applied since 1 January 2018. For...

Practice Note

This Practice Note is about the exclusions from the VAT exemption for property transactions, and other provisions that interact with them. The exclusions for parking and...

Practice Note

Why is the exemption for financial services important? VAT is a key concern for businesses in the financial sector as the supply of certain types of financial services to...

Practice Note

Why is the exemption for financial services important? VAT is a key concern for businesses in the financial sector as the supply of certain types of financial services to...

Practice Note

Why is the exemption for financial services important? VAT is a key concern for businesses in the financial sector as the supply of certain types of financial services to...

Practice Note

This Practice Note is about the scope of the VAT exemption for property transactions. In many cases the exemption is overridden by other provisions, and these are noted...

Practice Note

Why is the exemption for financial services important? VAT is a key concern for businesses in the financial sector as the supply of certain types of financial services to...

Practice Note

VAT is chargeable on supplies of goods and services made in the UK by a taxable person in the course of a business unless those supplies are exempt (or zero-rated, for...

Practice Note

FORTHCOMING CHANGE relating to split payment: At Spring Budget 2017, the government announced a call for evidence on alternate methods for collecting VAT for online...

Practice Note

This Practice Note sets out a sensible approach to reviewing a commercial contract (such as an intellectual property licence agreement) for VAT purposes. It does not seek...

Practice Note

This Practice Note is about the disapplication of the VAT option to tax (see Practice Note: The option to tax land and buildings) for residential and some other property....

Practice Note

This Practice Note is about the disapplication of the VAT option to tax (see Practice Note: The option to tax land and buildings) under anti-avoidance rules. Why does...

Practice Note