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Sting in the tale

16 September 2014 / Adrian Houstoun
Issue: 4469 / Categories: Comment & Analysis , Muster Inns , reverse charge , VAT

A little-known HMRC position could have wide-ranging VAT consequences for offshore construction companies


  • The reverse charge procedure applies where construction services are supplied from offshore to a VAT registered customer in the UK.
  • HMRC registered the offshore company and then they later retrospectively withdrew the registration.
  • The First-tier Tribunal ruled Amberley should be treated as not having made the supply and Muster Inns as having made the supply to itself.
  • HMRC won the case despite in theory there being no loss of VAT to them.

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The box jellyfish does not prey on humans for nourishment and stings usually occur when people unwittingly swim into it it being practically invisible in the water. Death tends to occur by drowning...

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