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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28 Jun 2019

Please click below for a table providing an overview of the goods and services that are not liable to VAT at 20%.Click here to view pdf...

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28 Jun 2019

Businesses involved with advising contractors or subcontractors installing energy saving materials, grant funded heating equipment or security goods will find this...

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27 Jun 2019

This guidance note provides an overview of the VAT treatment of sponsorship income. Notice 701/41 ; VATSC03560What is sponsorship?A sponsor normally provides products and...

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27 Jun 2019

Derivatives are financial instruments whose value is based on the value of the underlying commodity, financial instrument or currency. In order to determine the correct...

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27 Jun 2019

This guidance note provides an overview of the VAT treatment of supplies of catering and takeaway food. VFOOD4200 VATA 1994, Sch 8, group 1, note (3)(b) The following...

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27 Jun 2019

This guidance note provides an overview of the VAT treatment of supplies of investment gold and gold coins. For supplies of non-investment gold see the Supplies of...

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27 Jun 2019

This guidance note provides an overview of the court decisions regarding whether a drink can be treated as a zero-rated food or a standard-rated...

VAT_tax_img10
27 Jun 2019

This guidance note provides an overview of the welfare advice and information services that can be provided at the reduced rate of VAT. This should be read in conjunction...

VAT_tax_img
27 Jun 2019

This guidance note provides an overview of the VAT treatment of supplies of stamps, etc.Postage stampsNotice 701/8 ; VATA 12994, Sch 9, Group 3; De Voil V4.126...

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27 Jun 2019

Apportioning output tax in mixed supply situationsIf a business has decided that it is making a single transaction that comprises of two or more supplies that are liable...

Latest Guidance
VAT_tax_img
Value Added Tax

Please click below for a table providing an overview of the goods and services that are not liable to VAT at 20%.Click here to view pdf...

VAT_tax_img6
Value Added Tax

Businesses involved with advising contractors or subcontractors installing energy saving materials, grant funded heating equipment or security goods will find this...

VAT_tax_img
Value Added Tax

This guidance note provides an overview of the VAT treatment of sponsorship income. Notice 701/41 ; VATSC03560What is sponsorship?A sponsor normally provides products and...

VAT_tax_img3
Value Added Tax

Derivatives are financial instruments whose value is based on the value of the underlying commodity, financial instrument or currency. In order to determine the correct...

VAT_tax_img10
Value Added Tax

This guidance note provides an overview of the VAT treatment of supplies of catering and takeaway food. VFOOD4200 VATA 1994, Sch 8, group 1, note (3)(b) The following...

VAT_tax_img7
Value Added Tax

This guidance note provides an overview of the VAT treatment of supplies of investment gold and gold coins. For supplies of non-investment gold see the Supplies of...

VAT_tax_img6
Value Added Tax

This guidance note provides an overview of the court decisions regarding whether a drink can be treated as a zero-rated food or a standard-rated...

VAT_tax_img10
Value Added Tax

This guidance note provides an overview of the welfare advice and information services that can be provided at the reduced rate of VAT. This should be read in conjunction...

VAT_tax_img
Value Added Tax

This guidance note provides an overview of the VAT treatment of supplies of stamps, etc.Postage stampsNotice 701/8 ; VATA 12994, Sch 9, Group 3; De Voil V4.126...

VAT_tax_img2
Value Added Tax

Apportioning output tax in mixed supply situationsIf a business has decided that it is making a single transaction that comprises of two or more supplies that are liable...