Practical VAT – Dencher and Warren

Welcome to Practical VAT - Dencher and Warren, Croner-i's VAT practical commentary service.

This service, which updates bi-monthly, is maintained by Neil Warren.

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What’s new in Practical VAT – Dencher and WarrenWhat’s new in Practical VAT – Dencher and Warren

Pre-registration issuesPre-registration issues

RegistrationRegistration

Group registration and divisional registrationGroup registration and divisional registration

DeregistrationDeregistration

Export of goodsExport of goods

Imports (from outside the EU until 31 December 2020 – and all imports from 1 January 2021)Imports (from outside the EU until 31 December 2020 – and all imports from 1 January 2021)

EU trading in goodsEU trading in goods

International services – place of supply (EU and non-EU)International services – place of supply (EU and non-EU)

Overseas suppliers trading in the UKOverseas suppliers trading in the UK

Schemes for small businessesSchemes for small businesses

Margin schemesMargin schemes

RetailersRetailers

Appeals to HMRC or the VAT tribunalAppeals to HMRC or the VAT tribunal

Dealing with HMRC – powers, procedures, complaintsDealing with HMRC – powers, procedures, complaints

Errors and penaltiesErrors and penalties

Land and property transactionsLand and property transactions

Construction servicesConstruction services

Electronic and digital suppliesElectronic and digital supplies

Food and cateringFood and catering

Printed matterPrinted matter

SportsSports

Output tax issuesOutput tax issues

Transfer of a going concernTransfer of a going concern

Supplies involving agentsSupplies involving agents

Input taxInput tax

CharitiesCharities

Partial exemptionPartial exemption

Capital goods schemeCapital goods scheme