Branches
– see also Foreign branches of UK companies; Non-residents trading via UK branch or agency; Permanent establishment; Non-residents with UK branch or agency
Charities, registration
Commentary –
VAT Reporter ¶50-050
EU sales list
Commentary –
VAT Reporter ¶64-860
HMRC Guidance –
Notice 725
Intrastat, responsibility for submission
Commentary –
VAT Reporter ¶64-640
Non-UK making supplies, partial exemption
Commentary –
VAT Reporter ¶19-688
Services supplied where business belongs
Creation of belonging in UK
Commentary –
VAT Reporter ¶13-472
HMRC Guidance –
Notice 741a
Official policy on UK agencies
Commentary –
VAT Reporter ¶13-472
HMRC Guidance –
Notice 741a
Transfer of goods
– see Transfer of goods
