Intermediaries (rules until 31 December 2020)

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Intermediaries (rules until 31 December 2020)
  • Introduction
  • What is the underlying transaction?
  • What is a disclosed and undisclosed agent?
  • Disclosed agents ― supplies of goods
  • Imported goods from outside the EU
  • Installed or assembled goods
  • Disclosed agents ― supplies of services
  • Zero-rated exported intermediary services
  • Services ― exceptions to the general rule
  • More...
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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