WebJun 1, 2024 · In the case of Mainpay Limited versus Her Majesty’s Revenue and Customs TC/2016/03030, the First-tier Tax Tribunal (FTT) had no difficulty in deciding that Mainpay was not providing medical care, which is VAT exempt under the VAT Act 1994, Schedule 9, Group 7, and it was instead making a supply of staff to an agency, which is a standard … WebCondominium Act), respectively, are exempt from VAT. 8. VAT-exempt sale of gold to BSP The sale of gold to BSP shall be exempt from VAT, instead of subject to 0% VAT. 9. Sale …

Value Added Tax Act 1994 - Legislation.gov.uk

WebHealth institutions VAT Notive 701/37 is effective now and replaces the February 2007 edition of Notice 701/31 Health and care institutions. Its main change is to provide … WebArticle 295(1) and Annex VII of the VAT Directive. PART 2. Article 295(1) and Annex VIII of the VAT Directive. SCHEDULE 5. Works of Art, Collectors’ Items and Antiques chargeable … gympass orangetheory

Case confirms supply of staff by an intermediary to provide medial care …

WebArticle 295(1) and Annex VII of the VAT Directive. PART 2. Article 295(1) and Annex VIII of the VAT Directive. SCHEDULE 5. Works of Art, Collectors’ Items and Antiques chargeable at the rate specified in section 46 (1)(c) in the circumstances specified in section 48. SCHEDULE 6. Activities listed in Annex 1 of the VAT Directive. SCHEDULE 7 WebOct 1, 2024 · 2.7. Where there is a change in the rate of VAT, suppliers of goods and services are entitled by sections 88 (1) and 88(2) of the Value Added Tax Act 1994 in most circumstances to elect whether the new or the old rate of VAT should apply to a supply where the basic and actual tax points span a period during which the rate changed. WebSCHEDULE 7A – CHARGE AT REDUCED RATE. SCHEDULE 8 – ZERO-RATING. SCHEDULE 8 – ZERO-RATING. Part I – Index to Zero-Rated Supplies of Goods and Services. Part II – … gympass number