INDIRECT TAXES

The Value Added Tax (Place of Supply of Services) (Transport of Goods) Order, SI 2012/2787, amends VATA 1994 Sch 4A Part 2 to remove UK VAT from supplies of freight transport and associated  services which take place wholly outside the EU. The order...

The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order, SI 2012/2731, updates the schedule to SI 2001/2879 which specifies the bodies entitled to claim, under VATA 1994 s 33A, a refund of VAT incurred on goods and services...

The most important recent developments are highlighted by Lee Squires and Fiona Bantock

Steve James answers a query on VAT on listed buildings.

There is now potential to make retrospective VAT bad debt relief claims covering a substantial period of time, writes Peter White

Further museums and galleries that allow free public admission are to be added to the VAT refund scheme. Other bodies that no longer provide free access are to be removed from the scheme.

Patent box for EEA rights; Indexation allowance; Film tax credit claims; Supplies of freight transport; Scottish stamp taxes; India tax avoidance agreement; Tax compliance campaign

Car parks operated by local authorities

Demolition of buildings

Sarah Halsted answers a readers query on VAT on rent and service charges.