Business promotions are an area of VAT which continues to prove complex. This is further exacerbated by changes to the legislation at EU and domestic level and ongoing case law. The main points are; whether there is a supply, and, if so, what is the value of that supply? I hope that the VAT position... Continue reading »| Marcus Ward Consultancy Ltd
Although one of the “VAT basics”, it is sometimes quite difficult to establish the date for a tax point, and there is a great deal of case law which suggests that this seemingly straightforward exercise can throw up difficulties. The time at which a supply of goods or services is deemed to take place is... Continue reading »| Marcus Ward Consultancy Ltd