Cross-border VAT

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Practice notes
VAT on composite suppliesSingle composite supplies vs multiple suppliesWhere a supply comprises a number of different elements with varying VAT...
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Produced in partnership with Martin Shah and Gary Barnett of Simmons & Simmons LLP 19th May
Practice notes
Commercial service charges—VAT implicationsThis Practice Note is about the VAT treatment of non-residential service charges. General positionService...
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Produced in partnership with Martin Scammell 19th May
Practice notes
Offshore receipts in respect of intangible property (ORIP)Since 6 April 2019, a person that is neither UK tax resident nor resident in a full treaty...
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19th May
Practice notes
FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 19th May
Practice notes
Tax considerations on a loan agreement—the tax gross up clauseIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Eloise Walker of Pinsent Masons 19th May
Precedents
1 Withholding and grossing up 1.1 All sums payable under this [Agreement] by or on behalf of any party (for the...
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19th May
Practice notes
Taxation of UK LLPsA UK limited liability partnership (LLP) is a body corporate for company law purposes, but is generally taxed as though it were a...
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19th May
Practice notes
Section 198 and 199 elections on transactions involving real estateThis Practice Note describes the law and practice relating to elections under...
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Produced in partnership with Martin Wilson 19th May
Practice notes
Loan capital exemption from stamp dutyDebt which:•qualifies as loan capital (whether it is short or long-term debt), and•satisfies further conditions...
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19th May
Practice notes
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
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19th May
Practice notes
Capital reduction demergersThe reasons why a company might carry out a demerger, and the different ways in which a demerger may be structured, are...
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Produced in partnership with Zoe Feller of Bird & Bird 19th May
Q&As
Corporate redomiciliation—can a non-UK company redomicile into the UK?It is possible for a non-UK incorporated company to redomicile to the UK....
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19th May
Practice notes
Why have a tax covenant?It is market practice for a tax covenant, also known as a tax deed, to form part of the transaction documents in respect of a...
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19th May
Practice notes
R&D capital allowancesFORTHCOMING CHANGE: At Spring Budget 2021, the government announced a wide-ranging review of research and development (R&D)...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May
Practice notes
Transfer of a trade under common ownershipSometimes the restructuring of a business will involve a company transferring an existing trade to a...
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19th May
Practice notes
SDLT group reliefFORTHCOMING CHANGE relating to FA 2008, Sch 36: In its Tax Information and Impact Note (TIIN) on freeports, the government announced...
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19th May

Most recent Cross-border VAT content

Practice notes
VAT treatment of intermediaries and agentsIP COMPLETION DAY: The Brexit transition period ended at 11pm on 31 December 2020. At this time (referred to...
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Produced in partnership with John Fuszard of Sagars Accountants Ltd 8th Sep
Practice notes
VAT—importing goodsGoods entering Great Britain (GB) are, in principle, subject to VAT. Import VAT is charged on goods that are imported into GB from...
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Produced in partnership with John Fuszard of Sagars Accountants Ltd 8th Sep
Practice notes
VAT—Northern Ireland—distance selling rules [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note is...
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Produced in partnership with John Fuszard of Sagars Accountants Ltd 5th Sep
Practice notes
VAT—Northern Ireland—buying goods in the EU [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note is...
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Produced in partnership with John Fuszard of Sagars Accountants Ltd 22nd Aug
Q&As
Is a licence of intellectual property by an Australian company to a UK private individual subject to UK VAT?In order to assess whether a cross-border...
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16th Aug
Q&As
Will the VAT Directive still be relevant for UK taxpayers once the Brexit implementation period is over?In order to answer this question it is...
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16th Aug
Practice notes
VAT—Northern Ireland—identification and obligations [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.The UK ceased to be...
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16th Aug
Practice notes
VAT—the reverse charge on cross-border suppliesAs further explained in Practice Note: What is VAT?, ordinarily:•an amount equal to the VAT due on a...
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Produced in partnership with Michael Ridsdale of Wedlake Bell LLP 16th Aug
Practice notes
VAT treatment of electronically supplied servicesIP COMPLETION DAY: The Brexit transition period ended at 11pm on 31 December 2020. At this time...
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Produced in partnership with John Fuszard of Sagars Accountants Ltd 16th Aug
Practice notes
VAT—Northern Ireland—moving goods between NI and GB [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.From 1 January...
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16th Aug
Practice notes
Place of supply of services—special rulesIP COMPLETION DAY: The Brexit transition period ended at 11pm on 31 December 2020. At this time (referred to...
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Produced in partnership with John Fuszard of Sagars Accountants Ltd 16th Aug
Practice notes
VAT—exporting goodsCoronavirus (COVID-19): In May 2020, HMRC announced it recognised that some intended exports of goods may have been delayed because...
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Produced in partnership with John Fuszard of Sagars Accountants Ltd 16th Aug
Practice notes
VAT—place of supply for land and related servicesThis Practice Note is about the VAT place of supply rules for property transactions and associated...
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Produced in partnership with Martin Scammell 16th Aug
Q&As
Does a non-UK entity need to have a UK bank account in order to register for VAT in the UK and recover input tax?We are not aware that there is a...
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16th Aug
Q&As
Is interest charged on underpaid import value added tax (VAT) pursuant to the statutory VAT provisions or the statutory customs provisions?Interest on...
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16th Aug
Q&As
A UK company (company A) sells goods to another UK company (company B). The goods are shipped from the warehouse of company A in Germany. What VAT...
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16th Aug
Practice notes
VAT—Northern Ireland—selling goods in the EU [Archived]Coronavirus (COVID-19): HMRC has recognised some intended removals of goods have been delayed...
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Produced in partnership with John Fuszard of Sagars Accountants Ltd 15th Aug
Practice notes
VAT—Northern Ireland—triangulation [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note is concerned with...
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Produced in partnership with John Fuszard of Sagars Accountants Ltd 15th Aug
Practice notes
VAT place of supply rules—where is a supply made?Where is a supply made for VAT purposes?In order to determine whether a supply is subject to UK VAT...
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Produced in partnership with Michael Ridsdale of Wedlake Bell LLP 15th Aug
Practice notes
VAT—online marketplaces and direct online sales of goodsThis Practice Note is about the VAT rules affecting sales of goods online to UK customers,...
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15th Aug

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