RESOURCES

VAT

New VAT rules for overseas sellers

Overview The aim of this note is to explain some of the new VAT rules that overseas sellers will need to follow after Brexit. In this context an overseas seller is a business that is established outside of the UK and doesn’t have an establishment within the UK.  The changes are reasonably complex because there are […]

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Health Tourism and VAT

Health tourism and VAT The health tourism business is an interesting area because it combines three types of VAT supplies: exempt services (the provision of health services is usually an exempt supply) standard rate services (for example, commissions charged) TOMS services (for example hotels & the like) This note looks at some of the issues […]

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VAT – Overseas aspects of land-related services

Land-related services and installed and assembled goods The purpose of this note is to provide some clarity on some overseas VAT aspects for land-related services and installed and assembled goods Situation 1 – Italian established business provides land-related services Italian Co is an Italian established company that provides building services in the UK Co). Italian […]

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Types of UK VAT registration

Types of VAT registration in the UK This note describes the two types of UK VAT registration: Compulsory registration – when you must register for UK VAT Voluntary registration – when you may register for UK VAT if you wish Businesses based in the UK By based in the UK I mean that you have […]

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Reclaiming foreign VAT

Reclaiming EU VAT paid in the UK UK VAT registered businesses can use the UK VAT refund scheme to reclaim the VAT that the business has paid in other EU countries, providing that the business: is not VAT-registered in the other EU country; or does not have a place of business in the other country; […]

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