Article Database

Search results: 9 article(s) found in year 5, issue 10

EU SALES

MOSS to be extended?

The European Commission is considering proposals to extend the mini one stop shop (MOSS) to sales of goods. How might this affect you? More...

PROPERTY

Buying a commercial property without VAT

Once you opt to tax a commercial property you probably know that the option remains in force for 20 years. However, there are ways to avoid the VAT charge. What’s involved? More...

DISTANCE SALES

Keeping track of distance sales

If you make mail order and Internet distance sales to private individuals in the EU, you need to monitor your turnover and register promptly. What could be the consequences if you don’t? More...

ZERO RATING

Zero rating a care home extension

If you are extending a residential home you would normally be charged standard-rate VAT on the construction work. But are there legitimate ways to have the work zero-rated? More...

REGISTRATION

What are divisional registrations?

You’ve heard about the benefits of divisional registrations. It’s something you’re now considering - how do divisional VAT registrations work and what could really be the advantages? More...

PLACE OF SUPPLY

VAT on conferences and events

If you organise conferences and events around the EU the VAT position can be confusing - you need to get to grips with the place of supply rules. So what do you charge VAT on and why? More...

VAT CASES

SLL Subsea Engineering Ltd v Revenue & Customs [2015] UKFTT 43 (TC). FRS

VAT CASES

Colaingrove Ltd v Revenue & Customs [2015] UKUT 2 (TCC). Caravan rating

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Last updated: 07.08.2020

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