Business Tax

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VAT Place of Supply Rules

16

March 2024

16

March 2024

VAT Place of Supply Rules

The rules that determine whether and how much VAT is chargeable on services sold to, and received from, abroad come from knowing what the place of supply of services for VAT purposes is. These rules are detailed, complex and extensive and this note merely provides an introduction and outlines the basics. More of the detail where necessary may be found in the individual VAT notices for which links have been provided at the end of this article.

National Insurance Explained

2

December 2022

7

December 2022

National Insurance Explained

National Insurance is a complicated subject (some might say unnecessarily so) and is often misunderstood by taxpayers,. This brief post sets out some basic principles on how the system works.

The VAT Domestic Reverse Charge

4

May 2021

9

November 2021

The VAT Domestic Reverse Charge

The beginning of March saw a major change in the way VAT is handled by contractors and sub-contractors in the construction industry with the introduction of the VAT domestic reverse charge (VDRC).

Deferred Your VAT Bill From Last Year ?

18

February 2021

9

November 2021

Deferred Your VAT Bill From Last Year ?

Having to pay your tax bill is never an inviting prospect but if you are amongst those who deferred paying their VAT last year because of the Covid crisis, the VAT deferred will soon become due for payment. However, if times are still hard or if you continue to worry about your cash flow, there are options for you.

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