Equal to the sum of its parts? Is a ‘kit’ the same as the completed model? Graham Elliott (City & Cambridge Consultancy) considers the recent tribunal VAT decision in Scandinavian Log Cabins Direct.
HMRC has published a tax information and impact note explaining the VAT (Place of Supply of Services: Exceptions Relating to Supplies Made to Relevant Business Person) Order, SI 2016/726, which introduces an exception to the usual VAT place of supply rules for indemnity repairs carried out under
Kevin Hall (Gabelle) answers a query from an adviser with a client who has been charged unexpected VAT by a builder.
Rowena Clifton and Andy Gott (RSM) review HMRC’s new guidance on business transfers into VAT groups, which clarifies how the VAT registration test should be applied when the purchaser is not established in the UK for VAT purposes.
Waqar Shah (Mishcon de Reya) revisits the controversial decision in Zipvit where the customer lost its ability to claim input tax credit for the VAT which its supplier should have accounted to HMRC.
The VAT (Place of Supply of Services: Exceptions Relating to Supplies Made to Relevant Business Person) Order, SI 2016/726, changes the place of supply rules for ‘indemnity repairs’ to moveable goods, such as cars and mobile phones, carried out under insurance contracts, with effect from 1 Octobe
Input tax incurred in securing deposits
Retrospective application of extra-statutory concession