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  • Tax Memo - Value added tax - Special accounting methods - Flat rate scheme - Operating the scheme - Limited cost trader - 83115
    The following table shows the rates applicable to the various business sectors defined by HMRC. Category of business carried on Flat rate % Accountancy or book-keeping 14.5 Advertising 11 Agricultural services1 11 Any other activity not listed elsewhere 12 Architect, civil and structural engineer or surveyor 14.5 Boarding or care of animals 12 Business services not listed elsewhere 12 Catering services, including restaurants and takeaways 12.5 Computer and IT consultancy or data processing 14.5 Computer repair...
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  • Tax Memo - Value added tax - Land and buildings - Place of supply - Services relating to land - 84055
    Services in connection with land are treated as supplied in the country where the land is situated. This applies to: - the grant, assignment or surrender of: - any interest in or right over land; - a personal right to call for or be granted such an interest or right; or - a licence to occupy land or any other contractual right exercisable over (or in relation to) land; - any works of construction, demolition, conversion, reconstruction, alteration, enlargement, repair or maintenance of a building or civil engineering...
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