Corporate VAT and Tax update – Q2 2021

Welcome to our quarterly VAT and Tax update for corporate entities. The topics covered within the update are:

• • 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

Download PDF