Commentary

V5.146 VAT payment—'split payments' for goods sold via online marketplaces

Part V5 Compliance, enforcement and appeals

V5.146 VAT payment—'split payments' for goods sold via online marketplaces

V5.146 VAT payment—'split payments' for goods sold via online marketplaces

In the 2016 Budget, a number of measures were initiated to combat the growing problem of VAT evasion through online sales1. These proposals included:

  1.  

    •     the requirement for the representative of a non-established taxable person to be established in the UK (see V2.115)

  2.  

    •     the imposition of joint and several liability on online marketplaces that provide a facility for UK consumers to view and place orders for goods being offered for sale by overseas businesses (V3.502), and

  3.  

    •     and the creation of a Fulfilment House Due Diligence Scheme (V3.358A)

A

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