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The responses to a recent query Offshore VAT have highlighted a concern in respect of one of our clients.
The client is a UK-based business which provides VATable supplies (some zero rated others standard rated) to business clients mainly in the UK. It occasionally organises conferences in the Channel Islands where it engages speakers from both the UK and elsewhere.
These conferences are educational and therefore from the recent responses it would appear that the UK speakers (who are VAT registered in their own right) should not charge VAT on their fees.
However my understanding is that the UK speakers did charge VAT for their services (as well as in respect of their travel expenses). This VAT was presumably paid to HMRC by the speakers and reclaimed by our client.
Therefore HMRC are not out of pocket. However can they now assess our client...
