The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides details of the VAT treatment of handling, storage, intermediary and freight forwarder services provided in connection with freight transportation services. This note should be read in conjunction with the Supplies of freight transport services guidance note.
There are special VAT rules regarding the handling and storage of cargo that will be transported in a ship or aircraft. The following are typical examples of the types of services that HMRC consider should be treated as handling and storage services connected with cargo shipments:
It should be noted that the hire of goods including cranes or other lifting equipment is not zero-rated. There are special rules regarding the hiring of goods and further information can be found in the
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