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Distance Selling — When to Account for VAT

Emma Noble Hassan Khan & Co. Solicitors discusses the appeal in Robertsons Electrical Ltd
In the appeal of Robertsons Electrical Ltd v Commissioners of Customs and Excise EDN/04/0018 the Edinburgh VAT and Duties Tribunal decided that the correct time to account for VAT on Internet sales of goods was seven working days from the receipt by the consumer of the goods notwithstanding that customers made full payment by credit and/or debit card at the outset of the transaction when placing their orders.
The decision meant that Robertsons' liability to account for VAT on some of these sales occurred in the VAT return period following that in which the payments had been received. The cash flow benefits are obvious.
The decision is of potentially...

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