VAT Update | February 2018 – Saffery Champness

via VAT Update | February 2018 – Saffery Champness


VAT cannot be accounted for at different rates on a single supply

Payment for collision damage waiver was not exempt insurance

Bicarbonate of soda is zero-rated as a supply of food

Does online crowdfunding constitute a prepayment or a single-purpose voucher?

Where is an insurer established for VAT purposes?