Value Added Tax Guidance

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Specific industries

You are in the right place if you want to be able to offer the best tax guidance on specific industries so that you can better serve your clients.
Latest Guidance
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28 Jun 2019

Liability of suppliesThe following person:•registered in the dentists’ register•dental care professionals registered in the dental care professionals register established...

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28 Jun 2019

This guidance note provides an overview of the VAT treatment of supplies of research and vocational training. 2006/112/EC , Articles 131, 132(i), (j), 133, 134; VATA...

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27 Jun 2019

The main activity of a pharmacist is the dispensing of drugs upon a doctor’s prescription to a customer and this activity is zero-rated. VATA 1994, Sch 9, Group 7, Item...

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27 Jun 2019

This guidance note provides an overview of the main VAT treatment of supplies made by clubs and associations.VBNB60000; HMRC Notice 701/5 ; 2006/112/EC , Articles...

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27 Jun 2019

This guidance note is intended to provide an overview of the VAT issues that affect businesses operating as public houses or pubs for short.Types of public housesManaged...

VAT_tax_img8
27 Jun 2019

There are specific rules relating to when VAT needs to be declared to HMRC. The time when VAT needs to be declared to HMRC is called a ‘tax point’. There are no special...

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27 Jun 2019

This guidance note provides an overview of the VAT treatment of goods and services provided in connection with supplies of education. This should be read in conjunction...

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27 Jun 2019

This guidance note provides an overview of the VAT issues that need to be considered by a local authority (LA) school. This should be read in conjunction with the...

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27 Jun 2019

This guidance note provides an overview of the VAT treatment of services provided by solicitors. For information on when VAT needs to be accounted for on services, see...

VAT_tax_img
27 Jun 2019

This guidance note deals with the VAT treatment of supplies of staff in the welfare sector by employment businesses. For information on supplies of advice and...

Latest Guidance
VAT_tax_img2
Value Added Tax

Liability of suppliesThe following person:•registered in the dentists’ register•dental care professionals registered in the dental care professionals register established...

VAT_tax_img7
Value Added Tax

This guidance note provides an overview of the VAT treatment of supplies of research and vocational training. 2006/112/EC , Articles 131, 132(i), (j), 133, 134; VATA...

VAT_tax_img5
Value Added Tax

The main activity of a pharmacist is the dispensing of drugs upon a doctor’s prescription to a customer and this activity is zero-rated. VATA 1994, Sch 9, Group 7, Item...

VAT_tax_img8
Value Added Tax

This guidance note provides an overview of the main VAT treatment of supplies made by clubs and associations.VBNB60000; HMRC Notice 701/5 ; 2006/112/EC , Articles...

VAT_tax_img7
Value Added Tax

This guidance note is intended to provide an overview of the VAT issues that affect businesses operating as public houses or pubs for short.Types of public housesManaged...

VAT_tax_img8
Value Added Tax

There are specific rules relating to when VAT needs to be declared to HMRC. The time when VAT needs to be declared to HMRC is called a ‘tax point’. There are no special...

VAT_tax_img8
Value Added Tax

This guidance note provides an overview of the VAT treatment of goods and services provided in connection with supplies of education. This should be read in conjunction...

VAT_tax_img3
Value Added Tax

This guidance note provides an overview of the VAT issues that need to be considered by a local authority (LA) school. This should be read in conjunction with the...

VAT_tax_img6
Value Added Tax

This guidance note provides an overview of the VAT treatment of services provided by solicitors. For information on when VAT needs to be accounted for on services, see...

VAT_tax_img
Value Added Tax

This guidance note deals with the VAT treatment of supplies of staff in the welfare sector by employment businesses. For information on supplies of advice and...