A buyer is contracting to buy a commercial property that has been opted to tax. The contract provides for the seller to revoke the option between exchange and completion,...
A company transfers a freehold as part of a transfer under Part VII of the Financial Services and Markets Act 2000, to another company with which it is not VAT grouped. A...
A contract provides that consideration will be exclusive of VAT which shall where it is chargeable be paid in addition on receipt of a valid VAT invoice issued to the...
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 should be charged?...
The following Tax Q&A provides comprehensive and up to date legal information on Are milk based drinks (50% or more) zero-rated for the purposes of value added tax, even...
The following Tax practice note provides comprehensive and up to date legal information on Barter transactions involving land and buildings—VAT implications...
The following Tax Q&A provides comprehensive and up to date legal information on Can a company that is jointly owned, 50% each, by two companies become a member of the...
The following Tax Q&A provides comprehensive and up to date legal information on Can a landlord charge its tenant VAT on insurance rent, even though they do not pay VAT...
The following Tax Q&A provides comprehensive and up to date legal information on Can a tenancy at will be a transfer of a going concern (TOGC)?
Can VAT be charged on an exclusivity or lock-out fee as part of an exclusivity agreement? The landowner has made a value added tax option to tax on the land. If in the...
The following Tax Q&A provides comprehensive and up to date legal information on Can you opt to tax land and buildings using a business trading name?
The following Tax practice note provides comprehensive and up to date legal information on Capital allowances—interaction with CGT, VAT and stamp taxes...
The following Tax practice note provides comprehensive and up to date legal information on Commercial development—VAT issues
The following Tax practice note provides comprehensive and up to date legal information on Commercial service charges—VAT implications
The following Tax practice note provides comprehensive and up to date legal information on Disclosure of tax avoidance schemes—VAT (before 1 January 2018) [Archived]...
The following Tax practice note provides comprehensive and up to date legal information on Disclosure of tax avoidance schemes—VAT and other indirect taxes (DASVOIT)...
The following Tax Q&A provides comprehensive and up to date legal information on Do the fees of an EIS fund manager qualify for the VAT exemption for intermediary...
The following Tax Q&A provides comprehensive and up to date legal information on Do you need to provide a value added tax invoice for a service that is not intended for...
The following Tax Q&A provides comprehensive and up to date legal information on Does a non-UK entity need to have a UK bank account in order to register for VAT in the...
The following Tax Q&A provides comprehensive and up to date legal information on Does the seller of a business need to be VAT registered for the transfer to be treated as...
The following Tax practice note provides comprehensive and up to date legal information on Exclusions from the exemption from VAT for land and buildings...
The following Tax practice note provides comprehensive and up to date legal information on Exemption from VAT for dealing with money and operating bank accounts...
The following Tax practice note provides comprehensive and up to date legal information on Exemption from VAT for dealing with securities and underwriting...
The following Tax practice note provides comprehensive and up to date legal information on Exemption from VAT for intermediary financial services
The following Tax practice note provides comprehensive and up to date legal information on Exemption from VAT for land and buildings
The following Tax practice note provides comprehensive and up to date legal information on Exemption from VAT for providing credit
