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Zero-rating for indirect exports

by | Oct 12, 2013 | ACCA, VAT

This Content Was Last Updated on February 9, 2017 by Jessica Garbett   The VAT rating for goods exported outside the EU is changing.  HMRC has released Revenue & Customs Brief 26/13 VAT: Changes to the rules for zero-rating supplies of goods for indirect export...

Understanding VAT

by | Oct 5, 2013 | ACCA, VAT

This Content Was Last Updated on February 9, 2017 by Jessica Garbett   Since its introduction in 1973 VAT has become a complicated business. Our guidance helps practitioners and SMEs. VAT, implemented in the UK on 1 April 1973, was initially touted as a simple tax: a...