Value Added Tax Guidance

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Types of supply

You can find out everything you need to know about types of supply tax in order for you to be confident you are giving your clients the most up to date information.
Latest Guidance
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8 Aug 2019

This guidance note has been updated to reflect the changes resulting from the CJEU decisions in DNB Banka AS (C-326/15), Aviva (C-605/15), Commission v Luxembourg...

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28 Jun 2019

The table below provides a glossary of the most common VAT terms used.VAT termDescriptionTaxableThis is a supply made by a business that is liable to VAT at either the...

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28 Jun 2019

OverviewIf a supply is included within VATA 1994, Sch 8, Groups 1-18 it is zero-rated. This means that the supply is taxable but it is taxable at the zero rate. The fact...

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28 Jun 2019

This guidance note provides an overview of the VAT treatment of insurance products and should be read in conjunction with the Insurance ― specific transactions and...

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28 Jun 2019

This guidance note provides an overview of the current ESC in force as published by HMRC in Notice 48  (12 September 2017). Please note that concessions that are obsolete...

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28 Jun 2019

The following list provides an overview of the VAT treatment of various supplies of fuel and power. The reduced rate list assumes that the supplier is providing the fuel...

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28 Jun 2019

This guidance note covers the VAT treatment of drink and savoury snacks. This guidance note should be read in conjunction with VAT treatment of supplies of food and VAT...

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28 Jun 2019

This guidance note provides an overview of relevant case law that may be of assistance to a business or its adviser in determining whether the business is making a single...

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28 Jun 2019

This guidance note provides an overview of case law regarding whether products are regarded as zero-rated cakes or standard-rated items of confectionery.Zero-ratedThe...

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28 Jun 2019

This guidance note provides an overview of the VAT treatment of food processing services.BackgroundIf a business provides food processing services in connection with...

Latest Guidance
VAT_tax_img3
Value Added Tax

This guidance note has been updated to reflect the changes resulting from the CJEU decisions in DNB Banka AS (C-326/15), Aviva (C-605/15), Commission v Luxembourg...

VAT_tax_img7
Value Added Tax

The table below provides a glossary of the most common VAT terms used.VAT termDescriptionTaxableThis is a supply made by a business that is liable to VAT at either the...

VAT_tax_img6
Value Added Tax

OverviewIf a supply is included within VATA 1994, Sch 8, Groups 1-18 it is zero-rated. This means that the supply is taxable but it is taxable at the zero rate. The fact...

VAT_tax_img
Value Added Tax

This guidance note provides an overview of the VAT treatment of insurance products and should be read in conjunction with the Insurance ― specific transactions and...

VAT_tax_img
Value Added Tax

This guidance note provides an overview of the current ESC in force as published by HMRC in Notice 48  (12 September 2017). Please note that concessions that are obsolete...

VAT_tax_img2
Value Added Tax

The following list provides an overview of the VAT treatment of various supplies of fuel and power. The reduced rate list assumes that the supplier is providing the fuel...

VAT_tax_img7
Value Added Tax

This guidance note covers the VAT treatment of drink and savoury snacks. This guidance note should be read in conjunction with VAT treatment of supplies of food and VAT...

VAT_tax_img
Value Added Tax

This guidance note provides an overview of relevant case law that may be of assistance to a business or its adviser in determining whether the business is making a single...

VAT_tax_img2
Value Added Tax

This guidance note provides an overview of case law regarding whether products are regarded as zero-rated cakes or standard-rated items of confectionery.Zero-ratedThe...

VAT_tax_img5
Value Added Tax

This guidance note provides an overview of the VAT treatment of food processing services.BackgroundIf a business provides food processing services in connection with...