Supplies of passenger transport services (rules until 31 December 2020)

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

  • Supplies of passenger transport services (rules until 31 December 2020)
  • Introduction
  • What is passenger transport?
  • What can be treated as passenger transport?
  • What is not treated as passenger transport services?
  • Using crew who are not staff members
  • VAT treatment of passenger transportation services
  • What is the UK VAT treatment of transportation services?
  • How does a business determine the ‘place of supply’ for VAT purposes?
  • Overseas suppliers providing passenger transport services in the UK
  • More...
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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