Cross-border VAT

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Practice notes
Direct tax treatment of damages and compensation paymentsWhere a dispute is brought to an end by a payment of damages or compensation, whether under a...
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19th May
Practice notes
Share sale or asset sale—tax considerationsThe sale of a company's business can be structured as either:•a sale of assets owned by the company (an...
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19th May
Practice notes
SDLT—deeds of rectificationStamp duty land tax (SDLT) ceased to apply to any land transaction involving any interests in or over land in Scotland from...
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19th May
Practice notes
VAT—triangulationIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following...
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Produced in partnership with John Fuszard of Sagars Accountants Ltd 19th May
Practice notes
What is an intangible fixed asset?Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May
Practice notes
UK Crown Dependency/Overseas Territory Agreements (CDOT)—FAQsWhat are the CDOT agreements?The UK entered into agreements with its three Crown...
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Produced in partnership with Ali Kazimi of Hansuke 19th May
Practice notes
Amortisation of intangible fixed assetsWhere a company acquires (or otherwise incurs capitalised expenditure upon) an intangible fixed asset that...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May
Practice notes
Property holding structures—SDLT and VAT treatment of a Jersey Property Unit Trust (JPUT)IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the...
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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
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
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
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
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—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 31st Jul
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 31st Jul
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 31st Jul
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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31st Jul
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 31st Jul
Practice notes
Place of supply of services—special rulesIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation...
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Produced in partnership with John Fuszard of Sagars Accountants Ltd 31st Jul
Practice notes
VAT treatment of intermediaries and agentsIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation...
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Produced in partnership with John Fuszard of Sagars Accountants Ltd 31st Jul
Practice notes
VAT treatment of electronically supplied servicesIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with John Fuszard of Sagars Accountants Ltd 31st Jul
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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31st Jul
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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31st Jul
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 31st Jul
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 31st Jul
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 31st Jul
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 30th Jul
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 30th Jul
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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28th Jun
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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28th Jun
Q&As
What is the impact of Brexit on the VAT and Customs status of cross-border supplies of goods?As with most aspects of Brexit, we are yet to ascertain...
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Produced in partnership with Andrew Rimmer of BVC Associates Ltd 28th Jun
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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28th Jun
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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28th Jun

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