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OVERSEAS GOODS

VAT on goods that never come to the UK?

OVERSEAS SERVICES

Accounting for VAT on events held overseas

One of our subscribers is an events organiser. Recently they produced a musical show for a venue in Spain. HMRC is now telling them they have to register for VAT there to recover their input tax. Is that correct? More...

PLACE OF SUPPLY

Selling goods located overseas

The basic place of supply rule determines that if goods are located in the UK when they are allocated or supplied, UK VAT is applicable. But what happens if the goods are sourced overseas and delivered directly to the customer? More...

ANTI-AVOIDANCE

Proposed changes to advertising rules

HMRC is undertaking a consultation that could see the use and enjoyment rules extend to advertising. What do you need to know? More...

OVERSEAS VAT

Working on goods overseas

Your business supplies goods to businesses outside the UK. From time to time it’s called upon to carry out works to those goods overseas. What are the VAT consequences for you? More...

OVERSEAS TRADE

How to record EU trade on your VAT return

Like many UK businesses you trade with customers in the EU. But a common challenge is knowing how to correctly record the transactions on your VAT return. What’s involved? More...

INPUT VAT - SUPPLY AND INSTALL

Supply and install trap for overseas businesses

When overseas businesses undertake supply and install contracts in the UK they have to be careful to get the paperwork correct or they could have problems with the VATman. What’s the key to getting it right? More...

PLACE OF SUPPLY

Fixing foreign cars - the VAT implications

Let’s say a customer has brought in his car for repair. No problem there except that he is based overseas. Does this have any VAT implications and, if so, what formalities will you need to complete? More...

EU TRADE - PLACE OF SUPPLY

New rules from January 2015

The VATman is changing the rules for supplying services to the EU. He might even be making things easier. Is this really the case? More...

EXPORTS

Selling used cars to the EU

Selling second-hand cars to other EU member states can be complicated, as there are special rules that need to be followed. You’ve heard that the treatment for qualifying cars requires extra care. What do you need to know? More...
Last updated: 03.06.2020

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