24 January 2025| CATEGORIES: EU VAT, VAT after ViDA| TAGS: EU, Strategic report, VAT
The EU Commission has published VAT after VIDA: Reflections on the Future of VAT. The report was prepared by the VAT Expert Group (VEG) at the request of the Commission. It is a strategic report that examines both long-term and immediate strategies for modernising the VAT system. The aim is to provide the Commission with ideas …
8 January 2025| CATEGORIES: Anaesthesia Associates, Medical care, New VAT guidance, Physician Associates, VAT exemption| TAGS: Healthcare exemption, New HMRC rules
HMRC has published new guidance on the VAT treatment of services provided by Anaesthesia Associates (AAs) and Physician Associates (PAs). Regulation for AAs and PAs by the General Medical Council (GMC) came into effect on 13 December 2024. There is a 2 year transition period. VAT exemption will only apply to the AAs and PAs that have joined the register from the date of registration.
3 January 2025| CATEGORIES: EU VAT, New tax rules, One Stop Shop| TAGS: B2C, EU, Livestreaming, new VAT rules, Virtual events
The EU has introduced new VAT rules for B2C supplies of livestreaming and virtual events from 1 January 2025. VAT is now due based on the place where the consumer belongs. UK VAT rules for these services are unchanged meaning there is a risk of double taxation and non-taxation on supplies between the UK and EU.
