1-20 of 49 results for subject:VAT
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To ask Mr Chancellor of the Exchequer, what rate of VAT is payable on eBooks (a) supplied by Amazon from Luxembourg and (b) supplied in the UK.
To ask Mr Chancellor of the Exchequer, what rate of VAT is payable on eBooks (a) supplied by Amazon from Luxembourg and (b) supplied in the UK.
E-books supplied from a business in Luxembourg to a consumer in the UK are currently subject to a 3% rate of VAT in Luxembourg. E- books supplied by a UK VAT registered business are subject to UK VAT at 20%. From 1 January 2015 UK VAT of 20% will apply to both.
The European Commission publishes a summary of the VAT rates that apply in all Member States including those applicable to books and e-books. This is available on the Commission’s website at: http://ec.europa.eu/taxation_customs/resources/documents/taxation/vat/how_vat_works/rates/vat_rates_en.pdf
To ask Mr Chancellor of the Exchequer, what information his Department holds for comparative purposes on VAT taxes and rates on (a) books and (b) eBooks in other EU countries.
To ask Mr Chancellor of the Exchequer, what information his Department holds for comparative purposes on VAT taxes and rates on (a) books and (b) eBooks in other EU countries.
E-books supplied from a business in Luxembourg to a consumer in the UK are currently subject to a 3% rate of VAT in Luxembourg. E- books supplied by a UK VAT registered business are subject to UK VAT at 20%. From 1 January 2015 UK VAT of 20% will apply to both.
The European Commission publishes a summary of the VAT rates that apply in all Member States including those applicable to books and e-books. This is available on the Commission’s website at: http://ec.europa.eu/taxation_customs/resources/documents/taxation/vat/how_vat_works/rates/vat_rates_en.pdf
To ask the Chancellor of the Exchequer for what reason the period allocated for his consultation on his plan to introduce 20 per cent VAT on sports nutrition products does not comply with the 12 week minimum recommended by the Government code of practice on consultations.
To ask the Chancellor of the Exchequer for what reason the period allocated for his consultation on his plan to introduce 20 per cent VAT on sports nutrition products does not comply with the 12 week minimum recommended by the Government code of practice on consultations.
(2) what consideration his Department gave to the potential move to internet purchasing from offshore sources when preparing the impact assessment on his plan to introduce 20 per cent VAT on sports nutrition products.
(2) what consideration his Department gave to the potential move to internet purchasing from offshore sources when preparing the impact assessment on his plan to introduce 20 per cent VAT on sports nutrition products.
To ask the Chancellor of the Exchequer (1) with which sports nutrition manufacturers and distributors his Department consulted on the effect of his proposals to introduce 20 per cent VAT for sports nutrition products prior to producing the Department's impact assessment;
To ask the Chancellor of the Exchequer (1) with which sports nutrition manufacturers and distributors his Department consulted on the effect of his proposals to introduce 20 per cent VAT for sports nutrition products prior to producing the Department's impact assessment;
To ask the Chancellor of the Exchequer what steps he plans to take to ensure that companies previously located in the Channel Islands for the purpose of exploiting low value consignment relief do not relocate to other jurisdictions for the purpose of avoiding the impact of his decision to end...
To ask the Chancellor of the Exchequer what steps he plans to take to ensure that companies previously located in the Channel Islands for the purpose of exploiting low value consignment relief do not relocate to other jurisdictions for the purpose of avoiding the impact of his decision to end...
To ask the Chancellor of the Exchequer if he will make a statement on the outcome of the recent case brought by the governments of the Channel Islands in relation to his decision to end low value consignment relief for goods imported from the Channel Islands.
To ask the Chancellor of the Exchequer if he will make a statement on the outcome of the recent case brought by the governments of the Channel Islands in relation to his decision to end low value consignment relief for goods imported from the Channel Islands.
To ask the Chancellor of the Exchequer for what reasons (a) sixth form colleges, (b) schools with sixth forms and (c) academies are not liable to pay value added tax; and whether he plans to review such tax arrangements to take account of the implementation of the proposed change in...
To ask the Chancellor of the Exchequer for what reasons (a) sixth form colleges, (b) schools with sixth forms and (c) academies are not liable to pay value added tax; and whether he plans to review such tax arrangements to take account of the implementation of the proposed change in...
To ask the Chancellor of the Exchequer what provision EU directives on value added tax make for the imposition of value added tax at a rate other than zero on the sale of specially-formulated, very low calorie diet products.
To ask the Chancellor of the Exchequer what provision EU directives on value added tax make for the imposition of value added tax at a rate other than zero on the sale of specially-formulated, very low calorie diet products.
To ask the Chancellor of the Exchequer (1) if he will place in the Library a copy of the Memorandum of Understanding between HM Revenue and Customs, Guernsey Post and the Government of Guernsey which establishes the conditions for participation in the scheme to allow low value consignment relief from...
To ask the Chancellor of the Exchequer (1) if he will place in the Library a copy of the Memorandum of Understanding between HM Revenue and Customs, Guernsey Post and the Government of Guernsey which establishes the conditions for participation in the scheme to allow low value consignment relief from...
(2) if he will place in the Library a copy of the Memorandum of Understanding between HM Revenue and Customs, Jersey Post and the Government of Jersey which establishes the conditions for participation in the scheme to allow value consignment relief from value added tax for imports of products to...
(2) if he will place in the Library a copy of the Memorandum of Understanding between HM Revenue and Customs, Jersey Post and the Government of Jersey which establishes the conditions for participation in the scheme to allow value consignment relief from value added tax for imports of products to...
To ask the Chancellor of the Exchequer if he will estimate the revenue which would accrue in 2008-09 if value added tax were levied on aviation fuel at 17.5 per cent.
To ask the Chancellor of the Exchequer if he will estimate the revenue which would accrue in 2008-09 if value added tax were levied on aviation fuel at 17.5 per cent.
To ask the Chancellor of the Exchequer what the reasons are for the differing VAT treatment of repairs to listed buildings and alterations to listed buildings made with listed building consent.
To ask the Chancellor of the Exchequer what the reasons are for the differing VAT treatment of repairs to listed buildings and alterations to listed buildings made with listed building consent.
To ask the Chancellor of the Exchequer if he will take action against Tesco for selling CDs and DVDs on the internet in relation to VAT avoidance.
To ask the Chancellor of the Exchequer if he will take action against Tesco for selling CDs and DVDs on the internet in relation to VAT avoidance.
To ask the Chancellor of the Exchequer what the VAT gap was in each year since 1997.
To ask the Chancellor of the Exchequer what the VAT gap was in each year since 1997.
To ask the Chancellor of the Exchequer pursuant to the oral statement of 7 June 2005, Official Report, column 1133, on the Finance Bill, what model was used to estimate the VAT gap.
To ask the Chancellor of the Exchequer pursuant to the oral statement of 7 June 2005, Official Report, column 1133, on the Finance Bill, what model was used to estimate the VAT gap.
That this House is concerned that KPMG has been developing, marketing and selling sometimes by cold-calling, VAT avoidance schemes which it knew would be `unacceptable', and which it admits in its marketing document are suspect by saying that `In our view HM Customs and Excise will regard these planning arrangements as "unacceptable tax avoidance" and will seek to challenge the arrangements'; notes that, contrary to all the rules of professional bodies, the firm sold the schemes on a contingency fee basis; observes that the firm has already been condemned by the US Senate Permanent Subcommittee on Investigations and is being prosecuted by various authorities for selling illegal tax avoidance schemes in the US; and therefore urges the Government to investigate KPMG and other accountancy firms engaging in such dubious activities in the UK urgently to introduce stronger measures against the schemes and, where necessary to close down firms selling illegal tax avoidance schemes that enable companies to escape their tax obligations in this country and burden everyone else with higher taxes as a result.
That this House is concerned that KPMG has been developing, marketing and selling sometimes by cold-calling, VAT avoidance schemes which it knew would be `unacceptable', and which it admits in its marketing document are suspect by saying that `In our view HM Customs and Excise will regard these planning arrangements...
To ask Mr Chancellor of the Exchequer, whether large-scale voluntary transfers of council housing are liable for VAT.
To ask Mr Chancellor of the Exchequer, whether large-scale voluntary transfers of council housing are liable for VAT.
To ask Mr Chancellor of the Exchequer, pursuant to his Answer of 5th April, Official Report, 366 c242W, on electronic commerce, if he will make a statement on (a) the nature of VAT rules for e-commerce supplies and the changes proposed by the Commission, (b) the purpose of the proposed...
To ask Mr Chancellor of the Exchequer, pursuant to his Answer of 5th April, Official Report, 366 c242W, on electronic commerce, if he will make a statement on (a) the nature of VAT rules for e-commerce supplies and the changes proposed by the Commission, (b) the purpose of the proposed...
To ask Mr Chancellor of the Exchequer, what EU legislation is planned in respect of (a) distance marketing of financial services and (b) the application of VAT to electronic commerce.
To ask Mr Chancellor of the Exchequer, what EU legislation is planned in respect of (a) distance marketing of financial services and (b) the application of VAT to electronic commerce.