Business tax – guidance

VAT Notes 2014 Issue 1

This note explains changes to VAT for businesses.

Document

Detail

This note has more information about:

  • VAT place of supply rules and introduction of the VAT Mini One Stop Shop
  • HM Revenue and Customs online services - new look and features for small businesses
  • VAT road fuel scale charges
  • VAT registration in the UK for non-established taxable persons
  • VAT Reverse charge accounting for businesses trading in mobile phones, computer chips and emissions allowances – continuation of current treatment