Corporate VAT and Tax update – Q2 2021

3rd August 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

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