- Inter-company charges can raise VAT issues
- Management charges can cover various circumstances
- VAT on management charges depends on whether goods or services are supplied in return
- Composite supplies may require different VAT rates for different components
- The calculation of management charges does not impact VAT treatment
- VAT treatment can change when costs are recharged
- Provision of staff is usually a standard rated supply
- Care must be taken to analyze what is being provided in terms of staff or services carried out
Source: marcusward.co
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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