ÀÏ˾»úÎçÒ¹¸£Àû

Liability ― freight transport and related services


Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance

Liability ― freight transport and related services


Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
imgtext

This guidance note looks at the scope of VAT relief for UK supplies of freight transport and related services. It also looks at VAT relief for intermediary services connected with these kinds of supplies.

For the place of supply of freight transport and related services, see the Place of supply of services ― freight transport and related services guidance note.

For an overview of liability generally, see the Liability - overview guidance note.

For in-depth commentary on the legislation and case law on the liability of freight transports and related services, see De Voil Indirect Tax Service V4.251.

Freight transport and related services - the basics

To the extent that freight transport takes place entirely within the UK VAT relief is not normally available and the liability of supplies will be standard-rated.

However, freight transport services can be zero-rated where goods are transported from the UK to another country or vice versa.

As well as applying to the transport itself, the zero-rate of VAT can apply to some ‘related’ services

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+â„¢
TAKE A FREE TRIAL NOW
Powered by
  • 26 Oct 2022 07:18

Home/ Tolley Tax Guidance/ Value Added Tax / Determining VAT liability

Popular Articles

Trusts and Inheritance Tax

Spouse exemption from inheritance tax

Spouse exemption from inheritance taxArguably, the most important inheritance tax exemption is the spouse exemption from inheritance tax.There is no IHT to pay on gifts from husband to wife and vice versa, or from one civil partner to the other (referred to collectively in this note as ‘spouses’).

14 Jul 2020 13:56 | Produced by Tolley in association with Emma Haley at Boodle Hatfield LLP Read more Read more
Corporation Tax

Foreign exchange issues

Foreign exchange issuesOverview of foreign exchange provisionsForeign exchange (FX) movements are generally taxed following the rules applicable to the underlying income, expenditure, asset or liability on which they arise, broadly as follows:Capital assetsOn a realisation basis (ie on disposal)

14 Jul 2020 11:44 | Produced by Tolley Read more Read more
Corporation Tax

Non-trading deficits on loan relationships

Non-trading deficits on loan relationshipsOverview of non-trading deficits (NTDs)When a company’s debits on its non-trading loan relationships and derivative contracts in an accounting period exceed the credits on its non-trading loan relationships and derivative contracts in the same period (the

14 Jul 2020 12:17 | Produced by Tolley Read more Read more