Covid 19 has caused many changes to the trading patterns for businesses, and as a result partially exempt businesses have felt the knock-on effect when it comes to calculating VAT recovery. For many, this has meant that less VAT could […]
Partially exempt VAT registered businesses affected by coronavirus (COVID-19) Read More »
The place of supply rules for services has not changed from the UK perspective as a result of Brexit. The general rule still applies and the exceptions to the general must still be taken into account. In many situations, subject
Brexit – Supply of digital services to consumers in the EU Read More »
From a UK perspective there is no longer a requirement to differentiate between business and non business customers and the location to which the goods are sent. All goods sold from a UK business to customers outside of the UK
Brexit – Selling Goods – UK to EU Read More »
Prior to Brexit the VAT treatment of goods arriving into the UK from the EU (known as acquisitions) or from out with the EU (known as imports) differed. Acquisitions of goods from the EU required minimal paperwork and they moved
Brexit -Postponed VAT Accounting (PVA) Read More »
