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"
- HMRC Guidance: Updates on VAT appeals
- VAT Exemption for Medical vs Cosmetic Treatments: Key Tribunal Guidance for Clinics and Practitioners
- HMRC Updates Guidance on Lost VAT Appeals: New Cases Added and Amended
- VAT Recovery Falls Despite Increased Crackdown on Business Tax Avoidance, HMRC Figures Show
- VAT Late Filing Penalties: Software Failure and Employee Error Not Reasonable Excuse, Appeal Dismissed


 
        		 
        	










