All UK VAT Articles

Who is a taxable person?

When is a taxable person not a person? Very often, actually. Taxable person is one of those terms of art that specialists use all the time, but

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UK: Is a Salary Sacrifice Scheme Amount to a Taxable Supply – Pertemps Case

The Upper Tribunal (UT) recently decided on whether the operation of salary sacrifice scheme to provide travel and subsistence payments to employees.

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UK: Domestic Reverse Charge for Construction Services

From 1 October 2019, a domestic reverse charge regime will become applicable to certain construction services. The new domestic reverse charge will

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UK: Owner of goods must be the importer of record

The HMRC recently published HMRC Brief 2/19 dealing with who is entitled to claim the import VAT paid on goods imported into the UK. In the Brief,

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