Commentary

V7.282 International services—planning points to consider

Part V7 Tax planning
Part V7 Tax planning | Commentary

V7.282 International services—planning points to consider

Part V7 Tax planning | Commentary

V7.282 International services—planning points to consider

The following planning points should be given consideration.

  1.  

    •     An overseas trader having business dealings with the UK must clearly establish whether it is making taxable supplies in the UK and has a liability to register for VAT in the UK.

  2.  

    •     Remember that a UK agent dealing with the VAT obligations of an overseas trader must be properly authorised by the trader through a written letter to HMRC.

  3.  

    •     Be aware of the electronic procedures that apply to overseas VAT refund claims made on or after 1 January 2010. Claims are made

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial