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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.
Purpose of this Brief This brief explains: the VAT treatment of voluntary鈥�
This brief explains that businesses can choose if they want to apply the Tour Operator鈥檚 Margin Scheme (TOMS) to business to business wholesale supplies.
Purpose of this brief This brief clarifies HMRC鈥檚 technical position on鈥�
This tax information and impact note is about reform of tax penalties and HMRC interest harmonisation.
Who is likely to be affected This measure will affect those who are鈥�
Minor VAT amendments (1) In Part 2 of Schedule 54A to FA 2009 (further鈥�
This brief explains the VAT liability of the live streaming of funeral, burial or cremation services.
This brief explains HMRC's policy on the changes to the VAT exemption of all domestic service charges from 1 November 2018.
This measure deals with changes to the late payment penalty regime following consultation.
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.
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