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

The time of supply or the tax point is the date that a transaction takes place from a VAT perspective. Businesses are required to either account for VAT or recover VAT on...

VAT_tax_img8
27 Jun 2019

OverviewThe EU Commission allows EU member states to tax goods and services at a reduced rate of VAT and the minimum reduced rate that can be applied is 5%. As a result,...

VAT_tax_img4
27 Jun 2019

Basis of chargeValue added tax (VAT) is a tax levied on the supply of goods and services in the UK. UK VAT is levied on certain supplies goods and services supplied...

VAT_tax_img4
27 Jun 2019

Overview A business or person that only makes exempt supplies is not entitled to register for VAT in the UK. This is because only businesses that make taxable supplies...

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27 Jun 2019

This guidance note is intended to provide details on the VAT treatment of intermediary services provided in connection with the provision of financial services....

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27 Jun 2019

This guidance note provides an overview of what constitutes consideration. This note should be read in conjunction with the Supplies of goods, Supplies of services and...

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27 Jun 2019

This guidance note covers the VAT treatment of supplies made by youth clubs and an association of youth clubs.VATA 1994, Sch 9, Group 6, item 6; VAT Notice 701/35: youth...

VAT_tax_img4
27 Jun 2019

This guidance note provides an overview of the special valuation rules that are applied to certain types of transactions. This note should be read in conjunction with the...

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27 Jun 2019

The supply of fuel and power is treated as a supply of goods for VAT purposes. Supplies are fuel and power are normally liable to VAT at the standard rate. However,...

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27 Jun 2019

This guidance note provides an overview of the VAT treatment of services that are provided in connection with the burial or cremation of human remains.VAT treatmentThe...

Latest Guidance
VAT_tax_img7
Value Added Tax

The time of supply or the tax point is the date that a transaction takes place from a VAT perspective. Businesses are required to either account for VAT or recover VAT on...

VAT_tax_img8
Value Added Tax

OverviewThe EU Commission allows EU member states to tax goods and services at a reduced rate of VAT and the minimum reduced rate that can be applied is 5%. As a result,...

VAT_tax_img4
Value Added Tax

Basis of chargeValue added tax (VAT) is a tax levied on the supply of goods and services in the UK. UK VAT is levied on certain supplies goods and services supplied...

VAT_tax_img4
Value Added Tax

Overview A business or person that only makes exempt supplies is not entitled to register for VAT in the UK. This is because only businesses that make taxable supplies...

VAT_tax_img3
Value Added Tax

This guidance note is intended to provide details on the VAT treatment of intermediary services provided in connection with the provision of financial services....

VAT_tax_img8
Value Added Tax

This guidance note provides an overview of what constitutes consideration. This note should be read in conjunction with the Supplies of goods, Supplies of services and...

VAT_tax_img4
Value Added Tax

This guidance note covers the VAT treatment of supplies made by youth clubs and an association of youth clubs.VATA 1994, Sch 9, Group 6, item 6; VAT Notice 701/35: youth...

VAT_tax_img4
Value Added Tax

This guidance note provides an overview of the special valuation rules that are applied to certain types of transactions. This note should be read in conjunction with the...

VAT_tax_img5
Value Added Tax

The supply of fuel and power is treated as a supply of goods for VAT purposes. Supplies are fuel and power are normally liable to VAT at the standard rate. However,...

VAT_tax_img7
Value Added Tax

This guidance note provides an overview of the VAT treatment of services that are provided in connection with the burial or cremation of human remains.VAT treatmentThe...