Commentary

V7.277 Overseas traders and UK VAT—introduction

Part V7 Tax planning
Part V7 Tax planning | Commentary

V7.277 Overseas traders and UK VAT—introduction

Part V7 Tax planning | Commentary

Overseas traders and UK VAT (plus overseas refunds for a UK business)

V7.277 Overseas traders and UK VAT—introduction

An overseas trader is any person who:

  1.  

    •     is not normally resident in the UK

  2.  

    •     does not have a 'business establishment' in the UK

  3.  

    •     if a company, is not incorporated in the UK

As far as the phrase 'business establishment' is concerned, this normally indicates that the business actually trades from a location in the UK. In such cases, the business is not an overseas trader and must be registered for VAT in the UK at the address of its

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