UK and EU VAT Update
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WHAT WILL I GET OUT OF IT?
• update in VAT legislation and case law, as it affects trade in goods and services between the UK and the Member States of the EU, and within the various Member States themselves.
• VAT rate and registration limit changes in the Member States
• proof of dispatch of goods and Missing Trader Intra Community fraud
• VAT grouping and Transfers of Going Concerns - cross border and rules in other Member States
• triangulation, simplifications, and chain transactions
• VAT Registration for non EU entrepreneurs, and ‘one stop shop’ for telecoms services
• changes to the place of supply of services rules, now and in the future.
Gwen Ryder BA (Hons) CTA AIIT
Head of VAT, Moore Stephens LLP
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