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14 results for: vat
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Her Majesty’s Revenue and Customs (HMRC) maintained that no additional UK value added tax (VAT) would be payable by owners of pleasure...

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The case of Balhousie Holdings Ltd v HMRC concerned the zero-rated supply of a newly constructed care home. The key issue was whether the...

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As the dust settles on Brexit, businesses will need to brace themselves for another wave of change on the VAT front – the implementation...

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As many businesses now face another phase of closures, we are seeing borrowers and lenders reconsidering and restructuring their finance...

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The European Union (Withdrawal Agreement) Bill received royal assent on Friday 24 January 2020 and yesterday the European Parliament...

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In the recent case of Melford Capital General Partner Ltd, a UK private equity fund was found by the First-tier Tribunal (FTT) to be...

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The domestic reverse charge (DRC) for construction services is no longer coming into force on 1 October 2019 but will be deferred for a...

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A key takeaway from the Base Erosion and Profit Shifting (BEPS) Action Plan was the challenge of taxing a global economy in the throes of...

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It depends why you are asking.

For VAT purposes, transactions in cryptocurrencies are treated as VAT exempt, essentially on the grounds...

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There was relatively little mention of VAT in the Budget but there were some potentially significant announcements regarding perceived...

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HMRC have issued draft changes to the Specified Supplies Order, which enables suppliers of VAT exempt financial services to recover VAT...

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VAT, at its core, derives from EU law.  Inevitably, specific changes would need to be made to the UK’s VAT rules in the event of a...

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The debate on Brexit tax issues has not progressed much further than customs duties.  Until the question of whether the UK wants to...

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One post-Brexit tax issue that has been in the headlines this last week is the possible imposition of import VAT on EU imports.  The...