.png)
.png)
Where on earth?
Key points
- UK VAT is charged on supplies of goods that are treated as made in the UK.
- Is a supply outside the scope zero rated or exempt?
- Take care at the borderline between goods and services.
- Since 2012 different registration rules apply depending on whether there is a UK establishment.
- A supply may not be complete until installation is made.
- In general distance sales should be subject to local VAT where the consumption takes place.
- Movement of own goods chains and triangular transactions.
- From 1 January 2020 new rules apply to call-off stock.
The VAT Act 1994 begins at s 1 with the basic charging provision: ‘Value added tax shall be charged in...
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
