Indirect Tax

A grey area of VAT

Here is an opening question: on which particular aspect of the VAT legislation will HMRC normally (possibly always) refu...

Location, location

For UK VAT purposes, the starting point is the ‘basic rule’ for determining the place of supply of services....

The VAT toolkit

The DIY builder’s scheme is one of three that allow the refund of VAT incurred on particular types of building work....

Think again

On February 25th the highest German tax court, the Bundesfinanzhof (BFH), decided on the VAT implications of an EC chain...