VAT SERVICES
(scotland) Limited
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HMRC has issued a Revenue & Customs Brief in relation to its interim position which may impact education providers.

HMRC has issued long-awaited new guidance in relation to VAT policy on holding companies.

Urgent action must be taken now by businesses supplying online, digital, telecommunication or broadcasting services to EU non-business customers in light of the Place of Supply change from January 1 2015.

HMRC has announced that the requirement to retain fuel VAT receipts must be continued.

A recent ruling by the Court of Appeal that VAT is not recoverable on Independent Business Review costs may also have a risk of wider implications for other transaction costs.

Two major sporting events are due to take place in Scotland, within the next three months, giving rise to potential VAT implications for businesses

Businesses can recover VAT incurred in other EU Member States under the fully electronic VAT refund claim procedure.

Businesses will face changes to VAT invoicing and accounting when prompt payment discounts are taken up in relation to supplies made on or after 1 April 2015.

The latest development planning rules have given rise to VAT issues for residential farm property.

A recent Advocate General opinion may cause significant EU VAT issues if making use of a supplier's infrastructure.

HMRC's strict enforcement of filing VAT returns online are to be relaxed to include telephone filing under certain circumstances.