More VAT News & Tips in The United Kingdom

You will find below VAT news & Tips for The United Kingdom


Deferring import VAT payments

For larger payments, if you are a regular importer, you can defer paying import duty and VAT by setting up an account with HMRC. Creating a deferment account is free of charge, but you will need to arrange a bank guarantee. However, if HMRC authorizes you to use Simplified Import VAT Accounting, this guarantee can be reduced.

Fee charged to exhibitors at antiques and collectors fairs

According to UK jurisdiction, pitch rentals at showground fairs are not VAT exempt on the grounds that they are simply either a 'license to occupy land' or the 'leasing or letting of immovable property'. HMRC successfully argued that the pitch leases - while often just a chalk mark in the ground - could not be seen in isolation from any add-on services such as advertising, catering, marshals, toilets and security that do attract a VAT charge. Exhibitors at British showground fairs must pay 20% on pitch rentals according to a recent British tribunal decision [Birmingham, First-Tier Tribunal, 12/02/2015].







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