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Non-EU businesses will be able to use the UK's 'mini one stop shop' (MOSS) scheme to account for VAT on sales of digital services to consumers in EU member states from 1 January 2019, provided they are registered for UK VAT for other purposes. 13 Sep 2018
If the UK leaves the EU without an agreement, businesses importing goods from the EU or from outside the EU will not have to pay import VAT as soon as the goods arrive in the UK, but will be able to account for the VAT later on their VAT return, the government... 23 Aug 2018
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...
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...
This guide is subject to UK law and was last updated in June 2013.
by John Christian
An employment bureau which supplied non-employed temporary staff (temps) was subject to VAT on the entire fee received and not just on the commission element, the Court of Appeal has ruled. 06 Aug 2018
Payment administration services provided by dental plan provider DPAS, were not exempt from VAT because they were "administrative in nature", the Court of Justice of the European Union (CJEU) has decided. 30 Jul 2018
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Our indirect tax team combines the expertise and experience of lawyers, tax advisers, accountants, former in-house heads of indirect tax and ex HMRC officers. From such a broad pool we are able to offer advice which is bespoke, accurate and commercially aware.
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