The article discusses the concept of establishment for VAT purposes in the UK. It distinguishes between a business establishment and a fixed establishment and provides criteria for each. The article also presents a scenario where a UK subsidiary of a Croatian company has no physical presence in the UK and analyzes its establishment for VAT purposes. The risk of suppliers charging VAT incorrectly and key considerations for determining establishment are also mentioned.
Source MHA
Latest Posts in "United Kingdom"
- UK VAT Threshold Debate: Growth-Boosting Increase or Revenue-Raising Decrease at Autumn Budget?
- Chancellor Proposes Raising VAT Registration Threshold to £100,000 to Boost UK Economy
- Tribunal Rules Government Grants Not Consideration for VAT in Further Education Sector
- HMRC Announces New Advisory Fuel Rates for Company Cars Effective September 2025
- ICS2 Implementation for Northern Ireland: Transition Details and Support for Carriers by HMRC
