3rd August 2021
Welcome to our quarterly VAT and Tax update for corporate entities. The topics covered within the update are:
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- Fixed establishment
- Potential changes to VAT as it applies to land and property
- Import One Stop Shop
- Charging of electric vehicles
- Zero rating of construction of new building – change of use
- Loan servicing by third party – not exempt
- Hybrid working arrangements
- Capital allowances – super deductions