| 1 | How to deal with the standard rate VAT increase on 4 January ... A guide for businesses on how to deal with the increase in the standard rate of VAT on 4 January 2011, from 17.5% to 20%. | Practice note: overview | Maintained |
| 2 | The option to tax: overview An overview of the VAT option to tax. | Practice note: overview | Maintained |
| 3 | VAT disclosure: overview This practice note provides an overview of the value added tax (VAT) disclosure regime, which requires businesses to provide details of certain VAT planning arrangements to HM Revenue & Customs (HMRC). | Practice note: overview | Maintained |
| 4 | VAT rate cut and invoicing: a guide for businesses This is a guide for businesses explaining how the reduction in the standard rate of VAT from 17.5% to 15% from 1 December 2008 affects invoicing. For guidance on the standard rate reverting to 17.5%, which has effect from 1 January 2010, see Practice note: How to deal with the VAT rate increase on 1 January 2010. | Practice note: overview | Maintained |
| 5 | Anti-avoidance case law and tax: VAT: abuse of rights This practice note summarises the development of anti-avoidance case law from the European Court of Justice's decision in Halifax to date. It also includes some practical tips for structuring transactions to reduce the risk of attack by HMRC based on anti-avoidance case law. | Practice notes | Maintained |
| 6 | Buying an interest in property: tax Many commercial property transactions are, potentially, liable to direct and indirect taxes. This practice note considers the tax treatment of a property purchase. | Practice notes | Maintained |
| 7 | Capital allowances on property transactions This note summarises the capital allowances that may be available to businesses on property transactions. These include plant and machinery allowances, industrial buildings allowances, business premises renovation allowances and flat conversion allowances. | Practice notes | Maintained |
| 8 | Holding an interest in property: tax Many commercial property transactions are, potentially, liable to direct and indirect taxes. This practice note considers the tax treatment where a corporate taxpayer holds an interest in property. | Practice notes | Maintained |
| 9 | Leases: tax Many commercial property transactions are, potentially, liable to direct and indirect taxes. This practice note considers the tax treatment of leases. | Practice notes | Maintained |
| 10 | Outsourcing: tax Tax is likely to be one of the main concerns for the corporate parties to any outsourcing arrangement. This practice note explains the tax issues that may arise both during the commercial and tax structuring of an outsourcing involving the UK and when the outsourcing is "up-and-running" and the outsourced services are being provided by the relevant service provider. | Practice notes | Maintained |
| 11 | Seeking a reference to the ECJ This note explains what the Court of Justice of the European Union (formerly known as the European Court of Justice (ECJ)) is, why a reference would be made to it and who can make a reference. The note gives examples of questions which might be referred to the ECJ and sets out a brief summary of the procedure to be followed and the effect of a ruling by the ECJ on the question referred. | Practice notes | Maintained |
| 12 | Tax penalties: VAT This is one of a series of notes on tax penalties. It deals specifically with the rules for VAT penalties. However, for details of the rules which apply to culpable penalties for periods commencing on or after 1 April 2008 for which a return must be filed on or after 1 April 2009, see Practice note, Tax penalties: consolidated regime for culpable penalties. For an introduction to tax penalties generally, see Practice note, Tax penalties: overview. | Practice notes | Maintained |
| 13 | The option to tax: differences between opted and unopted ... A practice note discussing the differences between properties that are subject to an option to tax and those that are not and how this will influence how you should deal with a property, including how to account for VAT. | Practice notes | Maintained |
| 14 | The option to tax: disapplication This practice note consider situations where, under certain circumstances, an option to tax will be disapplied and not have effect. | Practice notes | Maintained |
| 15 | The option to tax: how to exercise an option to tax A practice note looking at how to exercise an option to tax and notify it to HMRC, including who should opt and whether HMRC permission is required. | Practice notes | Maintained |
| 16 | The option to tax: revocation This practice note looks at the revocation of an option to tax. | Practice notes | Maintained |
| 17 | The option to tax: scope A practice note looking at the physical scope of the option to tax, who it affects and the person opting. | Practice notes | Maintained |
| 18 | Value added tax Value added tax (VAT) is a tax on supplies of goods and services made by a taxable person in the course or furtherance of a business. It is administered by HM Revenue & Customs. This note covers the VAT position on standard-rated supplies, exempt supplies, zero-rated supplies and supplies that are outside the scope of VAT. | Practice notes | Maintained |
| 19 | VAT and property transactions Links to practice notes and other materials on the effect of value added tax on transactions involving land and buildings. | Practice notes | Maintained |
| 20 | VAT and property: an outline of the rules An outline of the VAT rules governing land and buildings. | Practice notes | Maintained |
| 21 | VAT and property: apportionments of rent A short practice note on the VAT treatment of rent apportionments. | Practice notes | Maintained |
| 22 | VAT and property: basic principles A summary of the principles of value added tax and how it works in relation to property. | Practice notes | Maintained |
| 23 | VAT and property: developers agreements with local ... This practice note explains the VAT consequences of the situation where a developer agrees with a local authority or public utility undertaker to provide works and buildings in connection with the grant of planning permission for a property development. | Practice notes | Maintained |
| 24 | VAT and property: landlords and tenants A note outlining how VAT affects leases of commercial property. | Practice notes | Maintained |
| 25 | VAT and property: mortgagees and insolvency practitioners This practice note explains the VAT consequences of property sales by a mortgagee following a default by the mortgagor in an insolvency. | Practice notes | Maintained |
| 26 | VAT and property: tax points A short practice note which explains the tax point of a supply for value added tax purposes in relation to property transactions. | Practice notes | Maintained |
| 27 | VAT and property: the capital goods scheme An explanation of the capital goods scheme in so far as it relates to land and buildings. | Practice notes | Maintained |
| 28 | VAT and property: the option to tax The option to tax (previously referred to as the "election to waive exemption from VAT") plays an important role in property investments and transactions. This practice note sets out when an option can be exercised, the rules governing options and the effect of an option. | Practice notes | Maintained |
| 29 | VAT and property: transferring a business as a going concern A practice note providing a brief summary of the operation of the rules governing the transfer of a business as a going concern where the assets transferred include land and buildings. | Practice notes | Maintained |
| 30 | VAT disclosure regime Businesses are required to make a disclosure to HM Revenue & Customs when they derive a VAT benefit from certain VAT planning arrangements. The VAT avoidance disclosure rules came into force on 1 August 2004. This practice note examines the key practical implications of this reporting regime. | Practice notes | Maintained |
| 31 | VAT issues for banks This practice notes summarises the various VAT issues that arise for banks in the course of their business. | Practice notes | Maintained |