Commentary

BB/17C/94 VAT on private use of business services

Part V16 Forms and other HMRC material

BB/17C/94 VAT on private use of business services

BB/17C/94 VAT on private use of business services

Business Brief, Issue 17. 12 September 1994

An order exists to ensure that private or non-business use of services is taxed where initially the tax was recovered because the services were originally purchased wholly for business purposes. There is already a similar provision for goods.

The Value Added Tax (Supply of Services) Order, SI 1993/1507 came into effect on 1 August 1993. The following information replaces and supplements the information in Business Brief 23/93 (26 July 1993) in the light of comments received from business organisations.

Areas affected

Most services by their nature are consumed at the point of delivery.

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