Types of supply

This guidance note provides an overview of the conditions that must be satisfied before supplies of young children’s clothing can be zero-rated. Notice 714 ;...

This guidance note provides an overview of the VAT treatment of funded pension schemes. HMRC Notice 700/17 ; VIT44600; De Voil Indirect Tax Service V7.445 (subscription...

This guidance note provides an overview of the VAT treatment of supplies of printed matter. VBOOKS1000; HMRC Notice 701/10 ; HMRC Notice 700/24 : De Voil Indirect Tax...

This guidance note provides an overview of the VAT treatment of specific situations and whether the payment will be viewed as consideration. This note should be read in...

This guidance note provides an overview of the VAT treatment of postage and delivery charges.Postal servicesOnly postal services provided by the Royal Mail can be...

This guidance note provides an overview of the VAT treatment of betting, gaming and lotteries. VATA 1994, Sch 9, Group 4; VAT Notice 701/29: betting, gaming and lotteries...

This guidance note provides an overview of the main valuation rules that apply in the UK to supplies of goods and services. This note should be read in conjunction with...

This guidance note provides an overview of the typical sporting services that can be offered to customers taking part in sports and physical recreation. The table below...

This guidance note provides an overview of the main VAT rules relating to supplies of sport and physical recreation. VATA 1994, Sch 9, Part II, Group 10; VSPORT1000; VAT...

This guidance note provides an overview of the VAT rules relating to supplies made by insurance intermediaries and agents. This note should be read in conjunction with...