Transaction flows and systems challenges
This year’s ATT/CIOT indirect taxes conference covered charities, VAT grouping, intercompany transactions, holding companies, foreign branches, pension fund costs and customs duty changes.
This year’s ATT/CIOT indirect taxes conference covered charities, VAT grouping, intercompany transactions, holding companies, foreign branches, pension fund costs and customs duty changes.
For UK VAT purposes, the starting point is the ‘basic rule’ for determining the place of supply of services.