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  • VAT Memo - Particular activities - Land and property - Place of supply - 5102
    Services relating to specific sites or buildings are deemed to be provided where the property is located (¶9714). So where the property is located: - in the UK, all services are within the scope of UK VAT; - in another EU member state, the services are outside the scope of UK VAT, but the supplier may need to register in the EU state concerned (goods transferred to the EU state from the UK may also be subject to VAT (¶9100)); or - outside the EU, all services are outside the scope of VAT. For this purpose...
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  • VAT Memo - Cross-border transactions - Supply of services - Services excluded from the general rule - Services related to land - 9714
    The following services are treated as being provided at the place where the land is physically located, regardless of whether the recipient is using the services for business purposes or for personal purposes: - grants of interests in land; - provision of holiday accommodation; - works of construction and demolition; and - services supplied by estate agents and other professionals. The services must be directly related to the land in question. Services where the land component is only an incidental part of...
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  • VAT Memo - General Information - Appendix - Simplified accounting schemes - Flat rate scheme percentages and trade sectors - 9979
    The following table shows: - the percentage rate which applies to each trade sector from 4 January 2011; and - the trades which HMRC considers fit in each sector. For the rates prior to 4 January 2011 see previous editions of -VAT Memo. From 1 April 2017 the flat rate for a limited cost trader is 16.5% (see ¶4673). Category of business Flat rate % Trades which HMRC considers fit in each sector Accountancy or book-keeping 14.5 Accountants and bookkeepers Income tax preparation services Advertising 11 Advertising...
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