Dwelling subject to specific occupation condition
Richard Woolich (DLA Piper) points out ten practical points to understand in relation to the new regime for all businesses when managing their cross-border supplies, both B2B and B2C
The ‘VAT gap’ across the EU in 2012 stood at an estimated €177bn (£139.8bn), or 16% of the total expected VAT revenues of 26 member states, according to a European Commission study.
Originally published on 1 November 2012, Excise Notice 456 (Double Taxation Relief (DTR) for gambling duties) sets out the DTR provisions that apply to the gambling duties: general betting duty (GBD), pool betting duty (PBD) and remote gaming duty (RGD).
Insurance services exemption
VAT on car parking provided by local authorities
Postal services exemption
In this ‘back to basics’ guide, Elizabeth Shanahan (Hogan Lovells) discusses the issues around business, donations and grant funding for charities in a VAT context
DIY house building scheme and services
Place of supply of services