VAT & Duty
The Guidance Notes below cover a broad range of applied knowledge in respect of indirect taxes that has been provided to our clients, and updated to reflect the companies’ feedback and practical experience.
GNT 25: Recovery of VAT on Fundraising
This guidance note addresses the recurring question of whether VAT can be recovered on costs incurred in raising new money. It provides a very useful point of reference for the treatment of expenditure in a variety of circumstances together with some important exceptions. (Password required)
GNT 44: VAT - Supply Chain
This guidance note addresses the issues associated with VAT in the supply chain. It provides a very useful point of reference for the type of considerations a business should make when buying and selling goods including moving own goods around the EU. (Password required)