John Fuszard

This Practice Note describes the special rules, meaning the exceptions to the general rule, for determining the place where a service is supplied for VAT purposes. It includes the rules applying to: services related to land; services supplied where performed; intermediaries; transport; electronically supplied services, telecoms and broadcasting; services supplied to private customers outside the EU; and the use and enjoyment rules. This Practice Note was produced in partnership with John Fuszard of Sagars Accountants Ltd.

This Practice Note is about the value added tax (VAT) treatment of electronically supplied services (e-services, or digital services), including the VAT place of supply rules for those services, the special ‘mini one stop shop’ (MOSS) VAT registration scheme for businesses supplying e-services to private customers in the EU and the treatment of the supply of e-publications. This Practice Note was produced in partnership with John Fuszard of Sagars Accountants Ltd.

This Practice Note describes the different VAT rules that affect intermediaries, also known as agents, involved in both UK domestic and cross-border transactions. It covers the nature of an agency, the difference between disclosed and undisclosed agents, the place of supply rules for intermediary services, the zero-rating of exported intermediary services, the special rules for undisclosed agents or commissionaires, and disbursements. This Practice Note was produced in partnership with John Fuszard of Sagars Accountants Ltd.

This Practice Note is about the VAT treatment of goods that are exported from Great Britain to a destination outside of the UK (and from Northern Ireland to a non-EU country outside of the UK) from 1 January 2021. Providing certain conditions are met, an export will be zero-rated for VAT purposes. This Practice Note covers the difference between direct and indirect exports, the need to obtain proof of export, and the time limits for zero-rating. This Practice Note was produced in partnership with John Fuszard of Sagars Accountants Ltd.

This Practice Note details how VAT is charged on goods that are imported into Great Britain from outside the UK (and from outside the EU to Northern Ireland) from 1 January 2021. This Practice Note covers the charge to import VAT, how import VAT is to be accounted for (including postponed accounting) and the various rules under which import VAT may be relieved, suspended or deferred. This Practice Note was produced in partnership with John Fuszard of Sagars Accountants Ltd.

ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note is about the VAT treatment of Northern Ireland businesses buying goods from EU countries from 1 January 2021. This Practice Note was produced in partnership with John Fuszard of Sagars Accountants Ltd.

ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note is about the cross-border EU VAT issues associated with distance selling. This Practice Note was produced in partnership with John Fuszard of Sagars Accountants Ltd.

ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note is about the VAT treatment of Northern Ireland businesses selling goods to EU countries from 1 January 2021. This Practice Note was produced in partnership with John Fuszard of Sagars Accountants Ltd.

ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note deals with triangulation, which is an intra-EU VAT registration simplification measure that is available on the movement of goods. This Practice Note was produced in partnership with John Fuszard of Sagars Accountants Ltd.