The 2014 Finance Bill - Value added tax 31 March 2014 0 comments Share 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.