TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

VAT Rulings in Cross-Border Situations

Up until 31 December 2013, HMRC is participating in a European Union trial for VAT ruling requests for complex cross-border situations.

If a tax payer is planning cross-border transactions to one or more of the participating Member States it can make a request for a ruling to HMRC, provided they are registered for VAT in the UK. The request must comply with the conditions for non-statutory clearance and relate to a complex, cross border transaction in two or more of certain Member States.

If the request is accepted and consultation is specifically requested, the Member States will consult on the issue but there is no guarantee that they will agree on the correct VAT treatment of the situation envisaged. More information is available on the HMRC website.