»Ê¹ÚÌåÓýapp

Zero-rating of passenger transport: Passenger transport in vehicles designed or adapted to carry ten or more passengers - item 4(a)

Amendment to specification

Zero-rating of passenger transport: Transport of disabled passengers

Format change

Guidance amendments due to Litigation case

Zero-rating of passenger transport: Law

format

Amendment to title for Catherine Flynn

»Ê¹ÚÌåÓýapp zero rate for passenger transport: Reduced-rate for cable suspended passenger transport: Contents

Amendment to title for Catherine Flynn

»Ê¹ÚÌåÓýapp zero rate for passenger transport: Reduced-rate for cable suspended passenger transport: Introduction

Formatting

Amendment made to title for Catherine Flynn

»Ê¹ÚÌåÓýapp zero rate for passenger transport: Reduced-rate for cable suspended passenger transport: Law

Amendments made for Catherine Flynn

»Ê¹ÚÌåÓýapp zero rate for passenger transport: Reduced-rate for cable suspended passenger transport: Interpretation and application

Amendments made for Catherine Flynn

Transport: Intermediary services (ship and aircraft brokers and other agency services): Interpretation and application

Amendments made for Catherine Flynn

Transport: Intermediary services (ship and aircraft brokers and other agency services): Law

Amendments made for Catherine Flynn

Services supplied to overseas businesses in connection with non-zero-rated ships and aircraft: Law

Amendments made for Catherine Flynn

Pilotage, salvage, towage and surveying services: Interpretation and application

Amendments made for Catherine Flynn

Pilotage, salvage, towage and surveying services: Law

Amendments made for Catherine Flynn

Air navigation services: Law

Amendments made for Catherine Flynn

Handling of ships, aircraft and railway vehicles: Interpretation and application of item 6(a)

Amendments made for Catherine Flynn

Handling of ships, aircraft and railway vehicles: Contents

Added railway vehicles to title

Handling of ships, aircraft and railway vehicles: Law

Amendments for Catherine Flynn

Parts and equipment for ships and aircraft: Contents

Archived no longer applicable

Parts and equipment for ships and aircraft: Importation of parts and equipment without payment of VAT

Changes format

Amendments made for Catherine Flynn

Parts and equipment for ships and aircraft: Law

Amendments made for Catherine Flynn

Repair, maintenance, modification and conversion of ships and aircraft and their parts: Evidence for the zero rate for supplies

Amendment to title made for Catherine Flynn

Repair, maintenance, modification and conversion of ships and aircraft and their parts: Zero-rating of work on goods for export

Amendment for Catherine Flynn

Repair, maintenance, modification and conversion of ships and aircraft and their parts: Law

Amendments made for Catherine Flynn

»Ê¹ÚÌåÓýapp supply of ships and aircraft: aircraft: airline operating for reward chiefly on international routes

Amendments made for Catherine Flynn

»Ê¹ÚÌåÓýapp supply of ships and aircraft: aircraft: legislative history

Amendments for Catherine Flynn

»Ê¹ÚÌåÓýapp supply of ships and aircraft: law

Amendments made by Catherine Flynn

Transport: Making arrangements for a supply of freight transport or related services

Amendments for Catherine Flynn

Transport and related services connected with imports and exports: Zero-rating of services connected with exports

Amendments for Catherine Flynn

Transport and related services connected with imports and exports: Zero-rating of services connected with imports

Amendments for Catherine Flynn

Transport and related services connected with imports and exports: Law

Amendments for Catherine Flynn

»Ê¹ÚÌåÓýapp handling and storage of ship and aircraft cargo: Meaning of "port", "land adjacent to a port", "customs and excise airport" and "transit shed"

Changes for Catherine Flynn

»Ê¹ÚÌåÓýapp handling and storage of ship and aircraft cargo: Handling, storage and other services

Amendments for Catherine Flynn

»Ê¹ÚÌåÓýapp handling and storage of ship and aircraft cargo: Law

Amendments for Catherine Flynn

Zero-rating of international freight transport: Transport of goods

Amendments for Catherine Flynn

Amendments for Catherine Flynn

Zero-rating of international freight transport: Law

Amendments for Catherine Flynn

Transport: Freight transport and related services - introduction

Amendments for Catherine Flynn

Zero-rating of passenger transport: Transport of disabled passengers

Amendments for Catherine Flynn

Zero-rating of passenger transport: Passenger transport in vehicles designed or adapted to carry ten or more passengers - item 4(a)

Amendments for Catherine Flynn

Zero-rating of passenger transport: Meaning of passenger transport

Amendments for Catherine Flynn

Zero-rating of passenger transport: Position before 1 April 2001

Amendments for Catherine Flynn

Zero-rating of passenger transport: Law

Amendments for Catherine Flynn

»Ê¹ÚÌåÓýapp zero rate for passenger transport: Introduction

Amendments for Catherine Flynn

»Ê¹ÚÌåÓýapp zero rate for passenger transport: Contents

Title amended for Catherine flynn

Transport: Introduction and overview

Amendments for Catherine Flynn

Chartering: Meaning of “charter�

Edited layout of the page

Reworded the Meaning of “charter� section to reflect updated(since 2013/14) policy position.

Chartering: Liability

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Chartering: Place of Supply

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Chartering: Place of Supply

Removal of references to 'chartering'

Chartering: Liability

»Ê¹ÚÌåÓýapp word charter has been removed and the subsequent text has been reworded.

Chartering: Contents

Removed VTRANS110320, VTRANS110350 and VTRANS110360

Zero-rating of passenger transport: Transport of disabled passengers

Guidance redraft following the Upper Tribunal’s decision in Jigsaw Medical Services Ltd

»Ê¹ÚÌåÓýapp zero rate for passenger transport: Contents

Reduced-rate for cable suspended passenger transport policy added.

Zero-rating of passenger transport: Cruises: Contents

links to VTRANS021380 archived

»Ê¹ÚÌåÓýapp handling and storage of ship and aircraft cargo: Contents

Pages VTRANS70300 and VTRANS70400 republished with new links, and added to contents list on VTRANS70000

Transport: Introduction and overview

LInk to Charities guidance amended

Transport: Introduction and overview

Link to Indirect Tax page updated.