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VAT: Supplies of digital services to consumers in the EU The VAT rules for businesses suppling digital services to private consumers in other member states change with effect from 1 January 2019. From that date, the place of supply will be the UK where both: a UK business is not established in any other EU member state; and the total…
VAT reverse charge in the construction industry   Autumn Budget 2018 announced a new measure, designed to counter fraud in the construction industry, which has seen gangs of criminal traders artificially extending the chain of supply of labour services, then failing to account for all the output VAT due to HMRC by collecting the VAT on the supplies (sales) and…
VAT on holiday accommodation   Letting of residential accommodation is generally an exempt supply for VAT purposes. However this exemption does not apply to holiday accommodation (includes furnished and non-furnished holiday lettings. The definition of 'holiday accommodation' for these purposes includes property that is advertised or held out as holiday accommodation and those consider suitable for holiday or leisure use.…
VAT treatment of vouchers  A summary of responses to HMRC's consultation on VAT and vouchers was published on 6 July 2018. The consultation sought views about proposed new rules for the VAT treatment of vouchers and gift cards. The consultation focussed on how an EU directive, providing for the VAT treatment of vouchers, should be transposed into UK law. Broadly, the EU Vouchers…
HMRC clarify VAT treatment of affiliation fees for sports clubs HMRC recently published a reminder that the concession enabling clubs to treat affiliation fees as exempt from VAT, will be withdrawn with effect from 1 April 2018. A sport's governing body, or similar umbrella organisation, often charges an affiliation fee to individual clubs who make an onward charge to their…
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