Herewith the list of all HMRC Policy Papers on Revenue and Customs briefs issued in 2021
- Brief 1: Introduction of the zero rate of VAT for women’s sanitary products
- Brief 2: Temporary reduced rate of VAT for hospitality, holiday accommodation and attractions
- Brief 3: VAT liability of digital publications – update on litigation in News Corp and Ireland Ltd
- Brief 4: Partially exempt VAT registered businesses affected by coronavirus
- Brief 5: VAT liability of installation of blinds
- Brief 6: VAT liability of juice cleanse programmes
- Brief 7: VAT liability of charging of electric vehicles
- Brief 8: VAT treatment of public funds received by further education institutions
- Brief 9: VAT liability of daycare services supplied by private bodies in England and Wales
- Brief 10: Repayment of VAT to overseas businesses not established in the EU and not VAT registered in the UK
- Brief 11: VAT liability of Coronavirus (COVID-19) testing services
- Brief 12: VAT treatment of gaming machines from 6 December 2005 to 31 January 2013
- Brief 13: Change in the VAT treatment of the construction self-supply charge
- Brief 14: Changes to the VAT treatment of importations of dental prostheses into the United Kingdom
- Brief 15: Repayment of VAT to overseas businesses not established in the EU and not registered in the UK
