Value Added Tax

3 weeks ago


United Kingdom LexisLexis Full time
Exemption ― overview ― items exempt from VAT in the UK

The goods or services that are exempt from VAT are listed under various group headings within VATA 1994, Sch 9, Pt II.

It is important to remember that not all supplies that come within a heading will be exempt from VAT. For example, income from the placing of bets is consideration for an exempt supply under Group 4, but income generated by a fixed odds betting machine is standard rated.

There are 16 group headings within Schedule 9, which are listed below, along with the relevant guidance note giving further analysis about each heading.

For a video of Schedule 9, see the Schedule 9 ― exemptions video.

The grant of any interest in or right over land or of any licence to occupy land, In relation to land in Scotland, any personal

Access this article and thousands of others like it
free for 7 days with a trial of TolleyGuidance.

Foreign tax reliefIncome and gains may be taxable in more than one country. The UK has three ways of ensuring that the individual does not bear a double burden:1)treaty tax relief may reduce or eliminate the double tax2)if there is no treaty, the individual can claim ‘unilateral’ relief by deducting

14 Jul 2020 11:44 | Produced by Tolley Read more

Foreign exchange issuesOverview of foreign exchange provisionsForeign exchange (FX) movements are generally taxed following the rules applicable to the underlying income, expenditure, asset or liability on which they arise, broadly as follows:Capital assetsOn a realisation basis (ie on disposal)

14 Jul 2020 11:44 | Produced by Tolley Read more

Corporation Tax

Overseas property businesses for companies

Overseas property businesses for companiesOverviewReal estate income is generally taxed where the property is located; the UK tax treaties generally allow the jurisdiction where the land is located to tax income from the land.Therefore, a UK company with overseas property may be subject to tax in

14 Jul 2020 12:22 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax Read more

#J-18808-Ljbffr
  • Value Added Tax

    3 weeks ago


    United Kingdom LexisLexis Full time

    This guidance note provides details of the information that must be shown on a valid tax invoice. Businesses supplying goods and services that are liable to the standard or reduced rate of VAT are required to issue a tax invoice to another VAT registered person. If the business is issuing and / or receiving electronic invoices, then it should also read the...

  • Tax Senior

    1 month ago


    United Kingdom Alchemy Global Talent Solutions Ltd. Full time

    Global Mobility (Tax) Consultant – 3-6 month contract Sector: Global Mobility Location: Remote, United Kingdom Our client is a specialist in Global Mobility management and consulting services, and they are looking for a Global Mobility (Tax) Consultant to join their team on a contract basis (3 months minimum). In this role, you will support the...

  • Tax Senior

    2 months ago


    United Kingdom Alchemy Global Talent Solutions Full time

    Our client is a specialist in Global Mobility management and consulting services, and they are looking for a Global Mobility (Tax) Consultant to join their team on a contract basis (3 months minimum). In this role, you will support the management of client relationships and deliver high-quality, value-added services. The ideal candidate will be adept at...

  • Tax Senior

    2 months ago


    United Kingdom Alchemy Global Talent Solutions Full time

    Our client is a specialist in Global Mobility management and consulting services, and they are looking for a Global Mobility (Tax) Consultant to join their team on a contract basis (3 months minimum). In this role, you will support the management of client relationships and deliver high-quality, value-added services. The ideal candidate will be adept at...

  • Partner Tax Associate

    2 months ago


    United Kingdom Evelyn Partners Group Full time

    Evelyn Partners is the UK’s leading integrated wealth management and professional services group,with over 186 years of experience in helping generations of people and businesses to thrive. We offer an extensive range of financial and professional services to individuals, family trusts, professional intermediaries, charities and businesses. Join us on...

  • Partner Tax Associate

    4 weeks ago


    United Kingdom Evelyn Partners Full time

    Evelyn Partners is the UKs leading integrated wealth management and professional services group,with over 186 years of experience in helping generations of people and businesses to thrive. We offer an extensive range of financial and professional services to individuals, family trusts, professional intermediaries, charities and businesses. Join us on our...

  • Tax Senior

    1 month ago


    United Kingdom Tpfrecruitment Full time

    TPF Recruitment is currently working with a leading firm of chartered accountants in Kent who are looking for a Personal Tax Senior to join their experienced team in their Sidcup office. This role is ideally full time, but part-time candidates will be considered too. As a Personal Tax Senior Your Role Will Include You will be allocated a portfolio of...

  • Tax Senior

    3 weeks ago


    United Kingdom Wilson Wright Full time

    Location: Hybrid Working (London EC4M/Remote) Monday-Friday,35-hour week (Flexitime) Corporate Tax Manager Established 130 years ago, Wilson Wright is now part of BKL an accounting, tax and business advisory firm based in London. As a longstanding member of DFK International, a worldwide association of accounting firms, we can support our clients...

  • Tax Senior

    2 months ago


    United Kingdom Pro Talent Full time

    A firm with an outstanding reputation in the marketplace - both as accountants and trusted business advisors, and also as a great employer, are looking to strengthen their tax team. The tax team have been enjoying ongoing success for a number of years and continue to win new and exciting clients. The firm offer a full compliment of tax services including...


  • United Kingdom paddle.com Full time

    What do we do? Paddle offers SaaS companies a completely different approach to their payment infrastructure. Instead of assembling and maintaining a complex stack of payments-related apps and services, we’re a Merchant of Record for our customers. That means we take away 100% of the pain of payment fragmentation. It’s faster, safer, cheaper, and,...


  • United Kingdom paddle.com Full time

    What do we do? Paddle offers SaaS companies a completely different approach to their payment infrastructure. Instead of assembling and maintaining a complex stack of payments-related apps and services, we’re a Merchant of Record for our customers. That means we take away 100% of the pain of payment fragmentation. It’s faster, safer, cheaper, and, above...


  • United Kingdom paddle.com Full time

    What do we do? Paddle offers SaaS companies a completely different approach to their payment infrastructure. Instead of assembling and maintaining a complex stack of payments-related apps and services, we’re a Merchant of Record for our customers. That means we take away 100% of the pain of payment fragmentation. It’s faster, safer, cheaper, and, above...

  • Tax M

    3 weeks ago


    United Kingdom LexisLexis Full time

    This guidance note provides details of the information that must be shown on a valid tax invoice. Businesses supplying goods and services that are liable to the standard or reduced rate of VAT are required to issue a tax invoice to another VAT registered person. A tax invoice shows certain VAT details regarding the supply of goods and services. A VAT...

  • Accounting/Tax Senior

    3 weeks ago


    United Kingdom Wilson Partners Limited Full time

    An opportunity has arisen to join Wilson Partners, an award-winning Accounting, Tax and Corporate Finance firm, recognised in 2023 as ‘Outstanding to work for’ by Best Companies. We work with ambitious SMEs, their owners and Private Equity houses combining the financial expertise, experience and accessibility of our talented team to help them achieve...

  • Tax Senior

    2 months ago


    United Kingdom Simmons Gainsford LLP Full time

    We are currently recruiting for the above role, to be based at our Sussex office. Reporting directly to Tax Managers and Partners, this is an exciting and challenging role where you will oversee a portfolio of personal tax clients in a hands-on compliance and ad-hoc advisory capacity. Please follow this link to view our benefits package. Our Partners...

  • Tax Senior

    3 weeks ago


    United Kingdom Wilson Partners Limited Full time

    An opportunity has arisen to join Wilson Partners, an award-winning Accounting, Tax and Corporate Finance firm, recognised in 2023 as ‘Outstanding to work for’ by Best Companies. We work with ambitious SMEs, their owners and Private Equity houses combining the financial expertise, experience and accessibility of our talented team to help them achieve...

  • Tax Advisor

    1 month ago


    United Kingdom Resource Bank Full time

    We have a fantastic opportunity for a Tax Advisor to join an our highly regarded Wealth Preservation team. In this role you will support our lawyers to advise clients on a range of matters, including preparation of annual trust accounts and Tax Returns, managing the completion of personal Tax Returns for beneficiaries, assisting the probate division in...

  • HYBRID: Tax Director

    2 weeks ago


    United Kingdom Azets Group Full time

    Azets are a leading firm of Accountants and Business Advisers operating across the UK, Ireland and the Nordics, we have over a wide network of employees and an abundance of inspiring opportunities to join one of our many offices! We are a top ten accountancy firm in the UK and are the number one largest SME practice As a Corporation Tax Manager at...

  • HYBRID: Tax Director

    2 months ago


    United Kingdom Azets Group Full time

    Azets are a leading firm of Accountants and Business Advisers operating across the UK, Ireland and the Nordics, we have over a wide network of employees and an abundance of inspiring opportunities to join one of our many offices! We are a top ten accountancy firm in the UK and are the number one largest SME practice As a Corporation Tax Manager at...

  • Tax Assistant

    4 weeks ago


    United Kingdom Pro-Recruitment Group Full time

    Tax Assistant Coventry Are you looking for a flexible working environment that can offer working from home? Would you relish the opportunity to progress within a commercial environment? Fantastic work-life balance with flexible working opportunities Working with an experienced Tax Manager and develop your skillset A chance to broaden your skillset...