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Pleaser ADORE-700-14 Blk Faux Leather/Blk Matte

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there’s no separate supply of delivery or postage. This applies even if you show a separate charge.

The B2B general rule for supplies of services is that the supply is made where the customer belongs. If you make retail sales or provide services to the public, there are a number of special retail schemes which you may use to work out the VAT on your supplies. You must always standard rate food supplied in the course of catering (subject to the rules on the temporary 5% reduced rate of VAT that will apply between 15 July 2020 and 31 March 2022) including hot take-away food. If your business is not established in the UK, you’ll have to register for VAT if you make any taxable supplies here.


the terms of your agreement with your customer for the supply of the goods require you to deliver or post them to the customer Chocolates, bars of chocolate including those containing nuts, fruit, toffee, or any other ingredients, diabetic chocolate, liqueur chocolates and similar sweets Generally speaking, this notice and the other VAT notices explain how HMRC interprets the VAT law. But, sometimes the law says that the detailed rules on a particular matter will be set out in a notice or leaflet published by HMRC rather than in a Statutory Instrument. When this is done, that part of the notice or leaflet has legal force, and that fact will be clearly shown at the relevant point in the publication. 2.5 When you can rely on advice from HMRC

For more information about EC Sales Lists read VAT on movements of goods between Northern Ireland and the EU (VAT Notice 725). 5.8.2 Intrastat

Pulps that are to be made into beverages, for example, fruit and vegetable smoothies are standard-rated — read paragraph 2.2 of this guidance building construction and refurbishment, particularly to domestic premises, which are carried out for the purpose of business but whose use changes over time Depending on the level of your trade with EU member states, you may be required to submit more detailed statistical declarations. These are known as Intrastat supplementary declarations. Assortments of biscuits where the weight of standard-rated chocolate biscuits does not exceed 15% of the net weight of the whole.

Although most drinks (other than medicinal drinks) are considered to fall within the general category of ‘food’ for VAT purposes, many drinks are standard-rated as alcoholic or non-alcoholic beverages. For VAT purposes, a beverage is a: Some supplies are exempt from VAT, which means that no tax is payable — but, equally, the person making the supply cannot normally recover any of the VAT on their own expenses. Further information can be found in VAT Notice 709/1: catering and take-away food. 2.2 Food not supplied in the course of cateringSection 29 tells you about the areas of business where some supplies may be exempt, reduced-rated or zero-rated. It also lists the notices which tell you more about this. If the rate of tax or the liability of something you supply changes, you should read section 30. 4. The basic rules for VAT 4.1 How VAT works But, even if your activities have some or all the characteristics of a business, they are not business if they’re essentially a recreation or hobby and the making of taxable supplies is only incidental to this. 4.6.3 Non-business Read paragraph 6.2 of this guidance for advice on mixtures containing both standard and zero-rated constituents, for example, Bombay Mix.

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