The Orange Tax handbook on indirect taxation contains up-to-date text of legislation and other material relating to value added tax, stamp duty, insurance premium tax, landfill tax and climate change levy and all the relevant provisions of the Finance Act 2022. It is endorsed by the Chartered Institute of Taxation and approved for use during CIOT examinations.

SOURCE CURRENCY

November 2023

UPDATE INFORMATION

November 2023

• Value Added Tax (Refunds to “Do-It-Yourself” Builders) (Amendment of Method and Time for Making Claims) Regulations, SI 2023/1201

October 2023

• Land and Buildings Transaction Tax (Green Freeports Relief) (Scotland) Order, SSI 2023/280

September 2023

• Value Added Tax (Drugs and Medicines) Order, SI 2023/1006

August 2023

• Finance (No 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations, SI 2023/884

July 2023

• Postal Packets (Miscellaneous Amendments) Regulations, SI 2023/872


• Insurance Premium Tax (Amendment) Regulations, SI 2023/827


• Royal Assent to Finance (No 2) Act 2023: all changes made by the Act are now reflected in the existing legislation

May 2023

• Indirect Taxes (Notifiable Arrangements) (Amendment) Regulations, SI 2023/473


• VAT (Margin Schemes and Removal or Export of Goods: VAT-related Payments) (Late Payment Interest and Repayment Interest) (Amendment) Order, SI 2023/412


• Value Added Tax Act 1994 (Schedule 9) (Exemptions: Health and Welfare) (Amendment) Order, SI 2023/388


• Finance Act 2009 (VAT-related Payments) (Interest) (Appointed Day) Order, SI 2023/385


• Free Zone (Customs Site No 1 East Midlands) Designation Order, SI 2023/382


• VAT (Installation of Energy-Saving Materials) Order, SI 2023/376


• International Organisations (Tax Exemptions Designation) Order, SI 2023/348


• Tribunal Procedure (Amendment) Rules, SI 2023/327

March 2023

• Taxes (Interest Rate) (Amendment) Regulations, SI 2023/216

February 2023

• Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations, SI 2023/149


• Finance Act 2022, Section 71 (Margin Schemes and Removal or Export of Goods: Zero-rating) (Appointed Day and Transitional Provision) Regulations, SI 2023/69


• Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order, SI 2023/68


• Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations, SI 2023/64


• Value Added Tax (Refund of Tax) Order, SI 2023/19


• Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc) (Scotland) Amendment Order, SSI 2022/375


• Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations, SI 2022/1316


• Stamp Duty Land Tax (Service of Documents) Regulations, SI 2022/1185


• Land Transaction Tax (Tax Bands and Tax Rates) (Wales) (Amendment) Regulations, SI 2022/1027

January 2023

• Finance Act 2009, Finance (No. 3) Act 2010 and Finance Act 2021 (Value Added Tax) (Interest) (Appointed Days) Regulations, SI 2022/1277


• Finance Act 2021 (Value Added Tax) (Penalties) (Appointed Day) Regulations, SI 2022/1278


• Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order, SI 2022/1298

November 2022

• Customs (Miscellaneous Amendments) Regulations, SI 2022/628

August 2022

• Police, Crime, Sentencing and Courts Act 2022 (Commencement No 2) Regulations, SI 2022/704


• Amendments made by the Judicial Review and Courts Act 2022


• Amendments made by the Health and Care Act 2022

June 2022

• Value Added Tax (Reverse Charge Sales Statements) (Revocation, Saving and Transitional Provision) Regulations, SI 2022/548

26 May 2022

• Securitisation Companies and Qualifying Transformer Vehicles (Exemption from Stamp Duties) Regulations, SI 2022/464


• Tribunal Procedure (Amendment) Rules, SI 2022/312

April 2022

• Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order, SI 2022/399

March 2022

• Value Added Tax (Installation of Energy-Saving Materials) Order, SI 2022/361


• Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations, SI 2022/226


• Stamp Duty and Stamp Duty Reserve Tax (LCH SA) Regulations, SI 2022/102


• Scottish Landfill Tax (Standard Rate and Lower Rate) Order, SSI 2022/46


• Plastic Packaging Tax (General) Regulations, SI 2022/117

25 February 2022

• FA 2022 published and all of the changes made by FA 2022 are fully consolidated into the legislation

December 2021

• Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No 2) Regulations, SI 2021/1444


• Free Zone (Customs Site No 1 Thames) Designation Order, SI 2021/1432


• Plastic Packaging Tax (Descriptions of Products) Regulations, SI 2021/1417


• Finance Act 2021, Part 2 etc. (Plastic Packaging Tax) (Appointed Day) Regulations, SI 2021/1409


• Customs and Value Added Tax (Managed Transition Procedure) (EU Exit) Regulations, SI 2021/1375


• Statistics of Trade (Customs and Excise) (Modification) Regulations, SI 2021/1374


• Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No 2) Regulations, SI 2021/1347


• Free Zone (Customs Site No. 1 Teesside) Designation Order, SI 2021/1290


• Value Added Tax (Distance Selling and Miscellaneous Amendments No 2) Regulations, SI 2021/1165


• Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations, SI 2021/1164


• Free Zones (Customs, Excise and Value Added Tax) Regulations, SI 2021/1156

September 2021

• Value Added Tax (Treatment of Transactions) (Revocation) Order, SI 2021/1023


• Promoters of Tax Avoidance Schemes (Prescribed Circumstances under Section 235) (Amendment) Regulations, SI 2021/1010


• Value Added Tax (Amendment) Regulations, SI 2021/986


• Indirect Taxes (Disclosure of Avoidance Schemes) (Amendment) Regulations, SI 2021/979

July 2021

• All of the changes made by FA 2021 are fully consolidated into the legislation


• Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) (Amendment of Coming into Force Date) Regulations, SI 2021/779


• Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No. 1 and Transitory Provision) Regulations, SI 2021/770


• Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations, SI 2021/714

VAT
Amendments made by:

• Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations, SI 2019/1214


• Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations, SI 2019/1215


• Finance Act 2009, Sections 101 and 102 (Penalties for Offshore Evasion or Non-Compliance) (Appointed Day) Order 2019, SI 2019/1238


• Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) (Change of Commencement Day) Order, SI 2019/1240


• European Union (Withdrawal) Act 2018 (Exit Day) (Amendment) (No. 3) Regulations, SI 2019/1423