UUֱ

Historic VAT rates

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance

Historic VAT rates

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
imgtext

VAT was introduced in the UK with effect from 1 April 1973 to satisfy a condition of entry to the European Economic Community (EEC). Since then, the EEC has developed into the European Union (EU). For information about VAT in the EU, please refer to the VAT in the EU guidance note.

This

Access this article and thousands of others like it
free for 7 days with a trial of Tolley+™ Guidance.

Powered by

Popular Articles

Real estate investment trusts (REITs)

Real estate investment trusts (REITs)Introduction to REITsA real estate investment trust (REIT) is in fact not a trust at all, it is a company which qualifies for special tax treatment under CTA 2010, Part 12. REITs are similar in many ways to collective fund vehicles (such as unit trusts) in that

14 Jul 2020 13:04 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax Read more Read more

Payroll record keeping

Payroll record keepingUnder SI 2003/2682, reg 97, “...an employer must keep, for not less than 3 years after the end of the tax year to which they relate, all PAYE records which are not required to be sent to [HMRC]...”. Reasons for keeping the records include:•being able to calculate tax and

14 Jul 2020 12:52 | Produced by Tolley in association with Vince Ashall Read more Read more

Supplies of goods and services connected with education

Supplies of goods and services connected with educationThis guidance note provides an overview of the VAT treatment of goods and services provided in connection with supplies of education. This should be read in conjunction with the following guidance notes:•Supplies of education•Local authority

14 Jul 2020 13:44 | Produced by Tolley Read more Read more