The 2014 Finance Bill - Value added tax

  • Supplies of electronic, broadcasting and telecommunications services: special accounting schemes from 1 January 2015.
  • Place of belonging of bodies corporate that are not in business.
  • Supplies of services through agents.
  • Health Research Authority and Health Education England (to be established by the Care Act 2014) to be included within the rules for application of VAT to the Crown.
  • Amendments to the rules on prompt payment discounts.