There are always corners hidden in the world of VAT that bear illumination, writes Etienne Wong (Old Square Tax Chambers).
The reverse charge for services received in the UK from outside – the ‘OG’ reverse charge so to speak – is set out in VATA 1994 s 8:
‘(1) Where services are supplied by a person who belongs in a country other than the United Kingdom in circumstances in which this subsection applies [VATA 1994] has effect as if (instead of there being a supply of the services by that person)—
(a) there were a supply of the services by the recipient in the United Kingdom in the course or furtherance of a business carried on by the recipient and
(b) that supply were a taxable supply.
‘(2) Subsection (1) above applies if—
(a) the recipient is a relevant business person...
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There are always corners hidden in the world of VAT that bear illumination, writes Etienne Wong (Old Square Tax Chambers).
The reverse charge for services received in the UK from outside – the ‘OG’ reverse charge so to speak – is set out in VATA 1994 s 8:
‘(1) Where services are supplied by a person who belongs in a country other than the United Kingdom in circumstances in which this subsection applies [VATA 1994] has effect as if (instead of there being a supply of the services by that person)—
(a) there were a supply of the services by the recipient in the United Kingdom in the course or furtherance of a business carried on by the recipient and
(b) that supply were a taxable supply.
‘(2) Subsection (1) above applies if—
(a) the recipient is a relevant business person...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
