The Value Added Tax (Enforcement Related to Distance Selling and...
These Regulations make various amendments to value added tax (“VAT”) legislation.
View ArticleThe Value Added Tax (Installation of Energy-Saving Materials) Order 2022
This Order introduces a temporary relief from VAT in the form of a zero rate to be applied to the supply of installation of energy-saving materials in England and Wales and Scotland. The relief remains...
View ArticleThe Value Added Tax (Reverse Charge Sales Statements) (Revocation, Saving and...
These Regulations are made in exercise of the powers in paragraphs 2(1), (3A), (3B) and (11A) of Schedule 11 to the Value Added Tax Act 1994 (c. 23) (“VATA”) and come into force on 1st July 2022.
View ArticleThe Finance Act 2021 (Value Added Tax) (Penalties) (Appointed Day)...
These Regulations provide that 1st January 2023 is the appointed day on which Schedules 24, 26 and specified provisions of Schedule 27 to the Finance Act 2021 (c. 26) come into force for value added...
View ArticleThe Finance Act 2009, Finance (No. 3) Act 2010 and Finance Act 2021 (Value...
These Regulations commence provisions of the Finance Act 2009 (c. 10) (and amendments to that Act) which provide for late payment interest on sums due to HMRC and repayment interest on sums to be paid...
View ArticleThe Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment...
This Order makes provision in respect of late payment interest on sums due to HMRC (under section 101 of the Finance Act 2009 (c. 10)) and repayment interest on sums to be paid by HMRC (under section...
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