Page 2 - Disclosure Guide News Today

Guidance on the law as it applies to time of supply and to changes in VAT rate and liability

Guidance on the VAT treatment of private pleasure craft supplied to private individuals to be sailed away outside the European Union (EU)

Guidance on retail schemes which remove the need for the retailer to identify the VAT liability of every transaction by providing an alternative method of calculating output tax liability

Guidance on VAT as it applies to local authorities and other government and public bodies

This guidance is aimed at HMRC staff who deal with Insurance Premium Tax issues.

Guidance on the supplies of goods within a warehousing regime

Internal HMRC guidance manual detailing procedural guidance on VAT relief for disabled people

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

Guidance on the place of supply of services and its impact on the scope of VAT

Guidance on the basic principles covering the Transfer of a business as a Going Concern