Specialist Tax Regulatory Materials
31 July 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
Jurisdiction(s): England, Northern Ireland, Scotland and Wales
Company carsIntroductionCompany cars are one of the most common taxable benefits. The rules for calculating the benefit are complex, and the reporting requirements are more onerous than most benefits. Company cars are covered by very specific legislation. Detailed guidance on each of the following
Exemption 鈥� burial and cremationThis guidance note provides an overview of the VAT treatment of services that are provided in connection with the burial or cremation of human remains.VAT treatmentThe following services are exempt from VAT:鈥he disposal of the remains of the dead鈥aking arrangements
Reverse charge 鈥� buying in services from outside the UKThis guidance note covers the reverse charge that applies to services that have been bought in from outside the UK. For an overview of VAT and international services more broadly, see the International services 鈥� overview guidance note. For
