VAT updates: February 2016

Graham Elliott, VAT expert, considers a string of cases with ramifications for UK businesses from self-accounting for VAT where UK companies import services from overseas branches post Skandia, to loss for taxpayer in Brennan over reclaiming VAT under the DIY housebuilders' scheme and VAT supply and non-refundable airline tickets

Muddled position over branch VAT compliance pst Skandia ECJ ruling

R&C Brief 23(2015) provides additional information concerning the new rules (applicable from 1 January 2016) concerning self-accounting for VAT where UK companies import services from overseas branches which are members of VAT groups in certain other EU states (with mirrored rules for services received in relevant overseas VAT groups).

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Muddled position over branch VAT compliance pst Skandia ECJ ruling

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