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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27 Jun 2019

This guidance note provides an overview of the VAT treatment of Islamic products that are offered by banks located within the UK.BackgroundVATFIN8000The following...

VAT_tax_img8
27 Jun 2019

This guidance note provides an overview of the principles regarding who is the true recipient of a supply, because the party who pays for the supply may not necessarily...

VAT_tax_img3
27 Jun 2019

With effect from May 2001 certain renovation and conversion work undertaken in respect of residential accommodation are now liable to VAT at the reduced rate. The reduced...

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27 Jun 2019

This guidance note provides an overview of what constitutes a supply of services. For supplies of goods please see the Supplies of goods guidance note for more...

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27 Jun 2019

This guidance note provides an overview of the VAT treatment of water and sewage services.VATA 1994, Schedule 8, Group 2 (as amended by SI 1996/1661); VWASS1000 ; De Voil...

VAT_tax_img
27 Jun 2019

This guidance note provides an overview of the definition of what constitutes a supply of goods and the associated VAT treatment. Please see the Supplies of services...

VAT_tax_img
27 Jun 2019

The following activities will be exempt from VAT if they are provided by an eligible body who meets the requirements laid down in VATA 1994, Sch 9, Part II, Group...

VAT_tax_img3
27 Jun 2019

This guidance note provides an overview of the zero-rating provisions that apply to the conversion, maintenance, modification and repair of aircraft, ships and their...

VAT_tax_img4
27 Jun 2019

This guidance note provides an overview of the VAT treatment of food supplied for human consumption. It should be noted that this is a contentious area of VAT law and...

VAT_tax_img8
27 Jun 2019

This guidance note provides an overview of the zero-rating provisions that apply to certain qualifying aircraft and ships. This note should be read in conjunction with...

Latest Guidance
VAT_tax_img8
Value Added Tax

This guidance note provides an overview of the VAT treatment of Islamic products that are offered by banks located within the UK.BackgroundVATFIN8000The following...

VAT_tax_img8
Value Added Tax

This guidance note provides an overview of the principles regarding who is the true recipient of a supply, because the party who pays for the supply may not necessarily...

VAT_tax_img3
Value Added Tax

With effect from May 2001 certain renovation and conversion work undertaken in respect of residential accommodation are now liable to VAT at the reduced rate. The reduced...

VAT_tax_img3
Value Added Tax

This guidance note provides an overview of what constitutes a supply of services. For supplies of goods please see the Supplies of goods guidance note for more...

VAT_tax_img8
Value Added Tax

This guidance note provides an overview of the VAT treatment of water and sewage services.VATA 1994, Schedule 8, Group 2 (as amended by SI 1996/1661); VWASS1000 ; De Voil...

VAT_tax_img
Value Added Tax

This guidance note provides an overview of the definition of what constitutes a supply of goods and the associated VAT treatment. Please see the Supplies of services...

VAT_tax_img
Value Added Tax

The following activities will be exempt from VAT if they are provided by an eligible body who meets the requirements laid down in VATA 1994, Sch 9, Part II, Group...

VAT_tax_img3
Value Added Tax

This guidance note provides an overview of the zero-rating provisions that apply to the conversion, maintenance, modification and repair of aircraft, ships and their...

VAT_tax_img4
Value Added Tax

This guidance note provides an overview of the VAT treatment of food supplied for human consumption. It should be noted that this is a contentious area of VAT law and...

VAT_tax_img8
Value Added Tax

This guidance note provides an overview of the zero-rating provisions that apply to certain qualifying aircraft and ships. This note should be read in conjunction with...