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VAT liability

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Betting and Gaming Guidance on determining the liability of supplies relating to betting and gaming including gaming machines, bingo and lotteries under the VAT Act 1994, Schedule 9, Group 4.

Books Guidance on determining the liability of supplies of items of printed matter in relation to Group 3 of Schedule 8, VATA 1994.

Burial and cremation Guidance on deciding the VAT liability of supplies made by undertakers and funeral directors.

Business / Non Business Guidance on the meaning of business for VAT purposes and how it applies in the operation of the tax.

Civil Evasion Penalty How HM Revenue & Customs treats VAT evasion and the law around it.

Clothing Guidance on determining the liability of supplies of clothing and footwear as written in Group 16, Schedule 8, VATA 1994.

Cultural services Guidance on determining the liability of the right of admission to qualifying cultural activities.

Education Guidance on resolving questions of VAT liability in the education sector.

Energy-saving materials and grant-funded heating and security manual Guidance on the VAT reduced rate on energy-saving materials and grant-funded heating and security supplies.

Finance Guidance on whether a supply falls to be a supply of financial services and whether that supply then falls to be exempt or taxable.

Food Guidance on determining the liability of supplies of food allowed by Group 1, Schedule 8, VATA 1994.

Fuel and power Guidance on the VAT treatment of supplies of fuel and power.

Gold Guidance on the exemption for investment

gold, the special accounting scheme or reverse charge procedure.

Health This guidance covers all the VAT exemptions which are available for supplies of healthcare by health professionals and health institutions under Group 7, Schedule 9 to the VAT Act 1994.

Input Tax This manual gives you information and guidance so that you can work out whether input tax can be claimed.

Insurance Guidance on identifying the appropriate parts of the EC Sixth Directive, now the Principal VAT Directive and UK VAT Law.

Postal services Manual VPOST primarily provides background to the exemption for postal services supplied by Royal Mail.

Protective equipment Guidance on determining the liability of supplies of protective boots, helmets, motorcycle and pedal cycle helmets, child car seats.

Reliefs for disabled people Guidance on the liability of goods and services supplied to disabled people or those who are chronically sick and to elegible charities.

Sport Guidance on UK law pertaining to sporting activities is contained within Group 10, Schedule 9 of the Value Added Tax Act 1994.

Trade unions and professional bodies Guidance on the treatment of trade unions and professional bodies under EC VAT law.

Transport Guidance on zero rating for ships, aircraft and passenger and freight transportation.

Welfare Which supplies of spiritual welfare are exempt from VAT

Womens sanitary products Guidance on the reduced rate for womens sanitary products.

Youth clubs Guidance on and definitions relating to the provision of facilities and supplies by Youth Clubs and their exemption from VAT.

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