tag:www.gov.uk,2005:/search/policy-papers-and-consultations 2024-05-09T14:00:00+01:00 HM Government tag:www.gov.uk,2005:/government/publications/revenue-and-customs-brief-7-2024-vat-treatment-of-voluntary-carbon-credits 2024-05-09T14:00:00+01:00

This brief explains the VAT treatment of voluntary carbon credits from 1 September 2024, including the voluntary carbon credits that will be in the scope of the Terminal Markets Order.

tag:www.gov.uk,2005:/government/publications/revenue-and-customs-brief-5-2024-tour-operators-margin-scheme-for-business-to-business-b2b-wholesale-supplies 2024-04-18T08:59:09+01:00

This brief explains that businesses can choose if they want to apply the Tour Operator’s Margin Scheme (TOMS) to business to business wholesale supplies.

tag:www.gov.uk,2005:/government/publications/interest-harmonisation-and-penalties-for-late-submission-and-late-payment-of-tax 2024-03-06T16:12:17+00:00

This tax information and impact note is about reform of tax penalties and HMRC interest harmonisation.

tag:www.gov.uk,2005:/government/publications/revenue-and-customs-brief-1-2024-live-web-streaming-of-funeral-services 2024-02-29T12:00:03+00:00

This brief explains the VAT liability of the live streaming of funeral, burial or cremation services.

tag:www.gov.uk,2005:/government/publications/revenue-and-customs-brief-6-2018-vat-exemption-for-all-domestic-service-charges 2018-09-07T12:30:01+01:00

This brief explains HMRC's policy on the changes to the VAT exemption of all domestic service charges from 1 November 2018.

tag:www.gov.uk,2005:/government/publications/interest-harmonisation-and-sanctions-for-late-payment 2018-07-06T13:14:06+01:00

This measure deals with changes to the late payment penalty regime following consultation.

tag:www.gov.uk,2005:/government/publications/vat-prompt-payment-discounts 2014-03-19T13:29:00+00:00

This Tax Information and Impact Note explains a change to UK VAT law on prompt payment discounts to bring it into line with EU VAT law.