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Guides By Topic: VAT and indirect taxes

  • Gulf VAT – the apportionment exercise

    Businesses liable for value-added tax (VAT) in Gulf Cooperation Council (GCC) states will usually have to complete an apportionment exercise in order to correctly calculate the extent to which they are entitled to deduct the VAT they incur on their own...

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  • UK VAT reverse charge for building and construction services

    A VAT 'reverse charge', to be introduced in the UK for building and construction services with effect from 1 October 2019, is designed to combat VAT fraud in the building and construction sector. It will have significant impact on VAT compliance and cashflow....

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  • Gulf VAT for the healthcare sector

    The healthcare sector is complex with many industries producing, supplying and administering a broad range of healthcare and related goods and services.

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  • Gulf VAT for international companies

    International businesses trading in the United Arab Emirates (UAE), Kingdom of Saudi Arabia (KSA) and Bahrain now have to register for and account for value added tax (VAT) on qualifying transactions.

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  • Aggregates levy in the UK

    Aggregates levy is a UK tax on the commercial exploitation of rock, sand and gravel. It was introduced as an environmental tax to encourage the recycling of aggregate. However, in addition to applying to the quarrying industry, it often applies when aggregate...

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  • Tax and bank ring-fencing

    This is one of a  series of guides  on issues connected to ring-fencing and banking reform faced by banks. Other guides cover issues such as asset transfers, employment, issues for directors, real estate, pensions, litigation, third party contracts...

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  • The RDR and VAT

    This guide is subject to UK law and was last updated in June 2013.

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  • VAT on property transactions

    Value Added Tax (VAT) is an important consideration on commercial property transactions as irrecoverable VAT can impact on returns.

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