Tags » VAT

VAT Repayments to Sports Clubs and Unjust Enrichment

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

Tax And Accounting News

VAT on Imports from Abroad

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

Tax And Accounting News

Norwegian Tax Refunds for Boat / Ship Owners

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

Tax And Accounting News

Norwegian Tax Refunds to Boat / Ship Owners

I note that a Norwegian state aid scheme which grants tax (not VAT) refunds to boat / ship owners has been approved by the European Free Trade Association Surveillance Authority (EFTA Surv.). 19 more words

Tax And Accounting News

VAT: VBNB46000 - Specific issues: letting on hire of boats and aircraft

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

Tax And Accounting News

The Good And Bad About Vat

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


ECJ: Advocate General rules on conditions for VAT exemption on intra community supply

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