The VAT Moss Mess and Knitting
The new place of supply rules for (b2c) electronic services have generated a certain amount of interest in the media and on Twitter. The new rules require EU based providers of…
Mini One Stop Shop (MOSS).
There has been a lot of media discussion recently about changes to the VAT rules that apply to broadcasting and electronic services from 1 Jan 2015. Lots of people who…
What is a village hall for VAT ?
What is a Village Hall for VAT ? Can work to a village hall be zero rated ? The Tax Tribunal has given judgment in a case concerning the meaning…
VAT Recovery of Investment Management Fees
In 2005 HMRC lost an important VAT appeal concerning the Children's Society. This was concerned with whether VAT incurred on street collector commissions was recoverable. Since the street collectors obtained…
Changes in Place of Supply of Services Rules
The VAT Place of Supply rules determine where a supply takes place and if it is potentially subject to UK VAT. There have been a number of changes since 2010…