HM Revenue & Customs’ (HMRC’s) current guidance to officers does mention one significant point that the AG has not addressed. In HMRC’s view, a fixed establishment can be created by a third party (which could be a subsidiary company) acting as a ‘dependent agent’.
Source: saffery.com
Latest Posts in "United Kingdom"
- Abbey Group v HMRC: FTT Rejects Legitimate Expectation VAT Appeal
- VAT Refunds from the United Kingdom
- UK Budget to Extend Marketplace Deemed Supplier VAT Rules to Domestic Sellers
- Flashback on ECJ Cases C-409/98 (Mirror Group) – Tenant inducements are not exempt property letting
- UK e-invoicing briefing: what the April 2029 mandate means for businesses
