PLC - Value added tax

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Resource ID: 2-107-3725
Products: PLC Commercial, PLC Construction, PLC Corporate Law, PLC IPIT & Communications, PLC Law Department, PLC Private Client, PLC Property Law, PLC Public Sector, PLC Tax
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Topics

Asset AcquisitionsAsset Acquisitions (http://tax.practicallaw.com/topic5-103-1079)
Development and ConstructionDevelopment and Construction (http://tax.practicallaw.com/topic0-103-1312)
General CommercialGeneral Commercial (http://tax.practicallaw.com/topic7-379-8563)
Landlord and TenantLandlord and Tenant (http://tax.practicallaw.com/topic7-103-1318)
Owner-managed BusinessesOwner-managed Businesses (http://tax.practicallaw.com/topic7-376-4394)
Real Estate Finance and InvestmentReal Estate Finance and Investment (http://tax.practicallaw.com/topic9-103-2086)
Restructuring and insolvency - taxRestructuring and insolvency - tax (http://tax.practicallaw.com/topic7-385-2121)
Supply of Goods and ServicesSupply of Goods and Services (http://tax.practicallaw.com/topic0-103-1128)
Taxation: Land and BuildingsTaxation: Land and Buildings (http://tax.practicallaw.com/topic8-103-1394)
TaxesTaxes (http://tax.practicallaw.com/topic9-376-4393)
VATVAT (http://tax.practicallaw.com/topic9-376-3548)

Practice note: overview

Asset purchases: tax overview Asset purchases: tax overview (http://www.practicallaw.com/topic6-376-3578)
Cross-border transactions and VAT: an introduction Cross-border transactions and VAT: an introduction (http://www.practicallaw.com/topic0-383-2358)
Cross-border transactions and VAT: invoices, refunds and compliance Cross-border transactions and VAT: invoices, refunds and compliance (http://www.practicallaw.com/topic2-383-2362)
Cross-border transactions and VAT: missing trader fraud (MTIC) Cross-border transactions and VAT: missing trader fraud (MTIC) (http://www.practicallaw.com/topic0-383-2363)
Demergers and schemes of reconstruction: tax overview Demergers and schemes of reconstruction: tax overview (http://www.practicallaw.com/topic2-366-7989)
Telecommunications, radio and television broadcasting and electronically supplied services: outline of VAT treatment Telecommunications, radio and television broadcasting and electronically supplied services: outline of VAT treatment (http://www.practicallaw.com/topic3-384-6325)

Practice notes

Anti-avoidance case law and tax: VAT: abuse of rights Anti-avoidance case law and tax: VAT: abuse of rights (http://www.practicallaw.com/topic5-375-8935)
Asset purchases: tax issues for buyer and seller Asset purchases: tax issues for buyer and seller (http://www.practicallaw.com/topic1-367-0973)
Bond issues: tax Bond issues: tax (http://www.practicallaw.com/topic9-202-2637)
Buying an interest in property: tax Buying an interest in property: tax (http://www.practicallaw.com/topic7-371-5964)
Companies: UK residence and permanent establishments Companies: UK residence and permanent establishments (http://www.practicallaw.com/topic4-204-0101)
Controlled foreign companies and attribution of gains: tax Controlled foreign companies and attribution of gains: tax (http://www.practicallaw.com/topic7-367-0989)
Cross-border transactions and VAT: UK inbound supply of goods Cross-border transactions and VAT: UK inbound supply of goods (http://www.practicallaw.com/topic8-383-2359)
Cross-border transactions and VAT: UK outbound supply of goods Cross-border transactions and VAT: UK outbound supply of goods (http://www.practicallaw.com/topic6-383-2360)
Cross-border transactions and VAT: supply of services Cross-border transactions and VAT: supply of services (http://www.practicallaw.com/topic4-383-2361)
EU law and its interpretation in the UK EU law and its interpretation in the UK (http://www.practicallaw.com/topic0-506-2728)
Enterprise Investment Scheme funds: tax Enterprise Investment Scheme funds: tax (http://www.practicallaw.com/topic3-504-8892)
Insurance premium tax Insurance premium tax (http://www.practicallaw.com/topic7-200-9364)
Loan relationships Loan relationships (http://www.practicallaw.com/topic9-219-4959)
Private equity: management buyouts: tax issues for the investee group Private equity: management buyouts: tax issues for the investee group (http://www.practicallaw.com/topic7-376-3399)
Securitisation: tax Securitisation: tax (http://www.practicallaw.com/topic6-107-4445)
Statutory interpretation and the doctrine of precedent Statutory interpretation and the doctrine of precedent (http://www.practicallaw.com/topic9-107-4972)
Tax covenant: long form: negotiating guide Tax covenant: long form: negotiating guide (http://www.practicallaw.com/topic2-376-3603)
Tax data: value added tax Tax data: value added tax (http://www.practicallaw.com/topic2-500-1084)
Tax on chargeable gains: general principles Tax on chargeable gains: general principles (http://www.practicallaw.com/topic1-205-7008)
Transfer pricing Transfer pricing (http://www.practicallaw.com/topic7-376-4676)
VAT and property transactions VAT and property transactions (http://www.practicallaw.com/topic5-107-4238)
Withholding tax Withholding tax (http://www.practicallaw.com/topic5-201-9175)

Checklist

Secured loan securitisation: tax checklist Secured loan securitisation: tax checklist (http://www.practicallaw.com/topic9-376-2346)

Glossary

Bad debts Bad debts (http://www.practicallaw.com/topic1-107-6461)
Business Business (http://www.practicallaw.com/topic8-107-6523)
Customs & Excise Customs & Excise (http://www.practicallaw.com/topic5-107-7538)
Exempt supply Exempt supply (http://www.practicallaw.com/topic1-107-6588)
Fully taxable person Fully taxable person (http://www.practicallaw.com/topic0-107-6621)
Input tax Input tax (http://www.practicallaw.com/topic8-107-6716)
Output tax Output tax (http://www.practicallaw.com/topic3-107-6950)
Partially exempt Partially exempt (http://www.practicallaw.com/topic3-107-6969)
Prescribed accounting period Prescribed accounting period (http://www.practicallaw.com/topic0-107-7036)
Representative member Representative member (http://www.practicallaw.com/topic3-107-7148)
Reverse charge Reverse charge (http://www.practicallaw.com/topic2-107-7163)
Standard-rated supply Standard-rated supply (http://www.practicallaw.com/topic7-107-7306)
Tax point Tax point (http://www.practicallaw.com/topic7-107-7373)
Taxable person Taxable person (http://www.practicallaw.com/topic3-107-7365)
Taxable supply Taxable supply (http://www.practicallaw.com/topic1-107-7366)
VAT VAT (http://www.practicallaw.com/topic1-107-7470)
VAT group VAT group (http://www.practicallaw.com/topic7-107-7472)
VAT group registration VAT group registration (http://www.practicallaw.com/topic5-107-7473)
VATA VATA (http://www.practicallaw.com/topic9-107-7471)
Value Added Tax Act 1994 (VATA 1994) Value Added Tax Act 1994 (VATA 1994) (http://www.practicallaw.com/topic3-107-7469)
Zero-rated supply Zero-rated supply (http://www.practicallaw.com/topic2-107-7530)

Legal update: archive

Ask the Team: What is the VAT position on the sale of a shop with a residential flat above? Ask the Team: What is the VAT position on the sale of a shop with a residential flat above? (http://www.practicallaw.com/topic8-386-1894)
Ask the Team: What is the tax treatment of late completion interest received in a property transaction? Ask the Team: What is the tax treatment of late completion interest received in a property transaction? (http://www.practicallaw.com/topic5-386-5105)
Association's provision of free student membership is a business activity for VAT purposes Association's provision of free student membership is a business activity for VAT purposes (http://www.practicallaw.com/topic3-502-3716)
Corporation tax: ECJ decision on taxation of foreign dividends Corporation tax: ECJ decision on taxation of foreign dividends (http://www.practicallaw.com/topic0-207-5116)
Corporation tax: ECJ ruling in thin capitalisation case Corporation tax: ECJ ruling in thin capitalisation case (http://www.practicallaw.com/topic3-239-1024)
ECJ decides part-payment of salary in vouchers is a taxable supply ECJ decides part-payment of salary in vouchers is a taxable supply (http://www.practicallaw.com/topic0-502-9418)
ECJ decision on VAT treatment of residential flat service charges ECJ decision on VAT treatment of residential flat service charges (http://www.practicallaw.com/topic4-386-3989)
Halifax principle cannot apply when tax avoidance scheme fails Halifax principle cannot apply when tax avoidance scheme fails (http://www.practicallaw.com/topic1-384-9914)
High Court rules that HMRC must pay compound interest on overpaid VAT High Court rules that HMRC must pay compound interest on overpaid VAT (http://www.practicallaw.com/topic5-386-0886)
Identity of supplier of services for VAT purposes Identity of supplier of services for VAT purposes (http://www.practicallaw.com/topic3-386-5390)
Insurance intermediary: definition broadened Insurance intermediary: definition broadened (http://www.practicallaw.com/topic6-382-1205)
Liability for VAT on pub conversions (High Court) Liability for VAT on pub conversions (High Court) (http://www.practicallaw.com/topic4-106-9789)
Lords confirm recovery of compound interest Lords confirm recovery of compound interest (http://www.practicallaw.com/topic2-373-6978)
New HMRC manual on VAT treatment of transport New HMRC manual on VAT treatment of transport (http://www.practicallaw.com/topic6-502-6822)
No pre-incorporation VAT recovery until decision to operate through company made No pre-incorporation VAT recovery until decision to operate through company made (http://www.practicallaw.com/topic1-422-4883)
OECD discussion draft on transfer pricing aspects of business restructurings OECD discussion draft on transfer pricing aspects of business restructurings (http://www.practicallaw.com/topic2-383-5558)
Online insurance introduction services held to be VAT exempt Online insurance introduction services held to be VAT exempt (http://www.practicallaw.com/topic1-386-1374)
Opting to tax requires positive intent Opting to tax requires positive intent (http://www.practicallaw.com/topic7-502-3229)
Taxpayer responsible for selecting optimal VAT registration date Taxpayer responsible for selecting optimal VAT registration date (http://www.practicallaw.com/topic8-386-5463)
Transfer pricing adjustment required for indirect provision by UK taxpayer of a business facility to its Isle of Man subsidiary Transfer pricing adjustment required for indirect provision by UK taxpayer of a business facility to its Isle of Man subsidiary (http://www.practicallaw.com/topic4-386-2348)
Tribunal considers meaning of "insurance agent" and "insurance broker" Tribunal considers meaning of "insurance agent" and "insurance broker" (http://www.practicallaw.com/topic3-384-2313)
Tribunal denies credit for VAT on litigation costs Tribunal denies credit for VAT on litigation costs (http://www.practicallaw.com/topic9-502-3351)
VAT Directive allows permanent reduced VAT rates for certain services VAT Directive allows permanent reduced VAT rates for certain services (http://www.practicallaw.com/topic8-386-1257)
VAT on property as part of a mixed supply VAT on property as part of a mixed supply (http://www.practicallaw.com/topic2-201-9935)
VAT: Insurance intermediary services VAT: Insurance intermediary services (http://www.practicallaw.com/topic0-380-5208)

External resource

Corporation Tax Act 2009 Corporation Tax Act 2009 (http://www.practicallaw.com/topic7-385-5054)

Book

VAT on Construction, Land and Property VAT on Construction, Land and Property (http://www.practicallaw.com/topicB-000-0010)

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