VAT

VAT guidance:

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...

Q&As

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...

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 should be charged?...

Q&As

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...

Q&As

The following Tax practice note provides comprehensive and up to date legal information on Barter transactions involving land and buildings—VAT implications...

Practice notes

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...

Q&As

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...

Q&As

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)?

Q&As

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?

Q&As

The following Tax practice note provides comprehensive and up to date legal information on Capital allowances—interaction with CGT, VAT and stamp taxes...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Commercial development—VAT issues

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Commercial service charges—VAT implications

Practice notes

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]...

Practice notes

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)...

Practice notes

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...

Q&As

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...

Q&As

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...

Q&As

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...

Q&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...

Practice notes

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...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Exemption from VAT for dealing with securities and underwriting...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Exemption from VAT for intermediary financial services

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Exemption from VAT for land and buildings

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Exemption from VAT for providing credit

Practice notes
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