VQOTW: USE AND ENJOYMENT

We have been approached by a new client who is VAT registered, and their business activity is the hire of audio visual equipment. They are looking to invoice a Canadian music company for the hire of sound and lighting equipment. The Canadian company does not have a presence in the UK and the equipment will be hired for a period of two weeks whilst the singer tours over here. We believe this is a business to business (B2B) general rule supply, therefore the place of supply is where the customer belongs and therefore outside the scope of UK vat; is that correct?

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VQOTW: VAT MYTHS

Client is adamant that their car dealer has advised them that VAT incurred on the purchase of an electric car is recoverable in full.

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VQOTW: DIRECT AND INDIRECT EXPORTS

My client has been asked to supply footballs for use by a youth team in Kenya. They will deliver direct to the shipper, but will invoice a UK charity. Please could you confirm whether they can zero-rate the sale under the export rules?

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