There is a new HMRC Notice on VAT claims by non-profit making sports clubs. Revenue & Customs Brief 10 of 2016 “VAT- unjust enrichment: non-profit making sports clubs”. 102 more words
Tags » VAT
The importer of goods or services may well have to pay VAT. HMRC have published a guide on this “VAT: imports, acquisitions and purchases from abroad”, including special rules for VAT due on a boat or ship classed as a new means of transport (NMT). 9 more words
Some more details further to my post yesterday re Norway’s scheme for tax refunds for ship owners. The Norwegian state aid scheme allows ship / boat owners to obtain income tax and social security contribution refunds where payments have been made for crews on Norwegian registered ships / boats. 133 more words
I have been asked about the hiring out of boats / yachts and VAT.
As a first “port of call” (!) I would refer you to… 50 more words
Value-Added Tax (VAT) is a tax charged on what the consumer spends (consumption tax). It is notably implemented in Europe, Japan, and other countries. For countries that apply consumption tax through VAT, it can be considered as an alternative to sales tax. 156 more words
The Advocate General of the European Court of Justice (ECJ) ruled on 6 April 2016 in the case Josef Plöckl v Finanzamt Schrobenhausen. The case had been referred to the ECJ for a preliminary ruling on the following question: 349 more words