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  • Correct Procedure to Refuse an international shipment

    Hi there, Our company received an invoice from one logistics company requesting us to pay custom duty - which they have paid on behalf of us previously. We have on-going dispute with them but today they hired debt collection company against us. However, we have not authorize them to import and pay duty on behalf of us. I would like to have your advise on what is the correct procedure to refuse an international shipment in HMRC point of view? Should we pay the duty invoices issued by the logistics company and claim back? or we shouldn't?
  • RE: Oversea company UK warehouse renting - VAT

    Hello, I would like to ask a follow-up question regarding to this case. As you have mention there is a rule of "7.5 Examples of services only indirectly related to land". Section 7.5 is applicable to "the supply of storage of goods in property without a right to a specific area for the exclusive use of the customer". We have one customer who is "in business" and they are an oversea company. They send the goods from outside to our UK warehouse. In the warehouse, they do not have an specific allocated space (we can decide where and how to store their goods). Also, customer has no rights to control and access the warehouse in any condition. Could you advise whether the above situation matched the definition in the section 7.5, "the supply of storage of goods in property without a right to a specific area for the exclusive use of the customer"? Thanks you.
  • VAT issues on Services within a warehouse

    Hello, We are using this question to make sure the correct VAT treatments are applied to our client. We have a client is operating a logistics services. Customer of our clients are mostly oversea businesses. We clearly understand the "warehouse"/"storage of goods services" are directly related to lands. Therefore, they are VAT taxable suppliers under the special rule of "Land & Property Service" and need to charge 20% VAT on invoices. However, our customer has also provide some other services which considering not related to lands. Major examples are (1) Goods movement in and out from the warehouse - client will charge their customer service fee. (2) Distribution - e.g. client arrange delivery for their customers, and charge the cost to their customers (3) Others - Labelling, packaging, products quality checking etc Consider (1), (2) & (3) are indirect related to lands and property, and customers are oversea business, could they be decided to go for the "General Rule" and not charging VAT on the invoices? Thanks for your help
  • Oversea company UK warehouse renting - VAT

    Hello, We would like to know if an oversea operated company (assume VAT registered in UK) wants to rent a warehouse in the UK and re-rent the space to oversea customers for shoring their products. (assume all customers located in the same country the oversea company registered) Are this kind of "re-rental" services subjected to 20% UK VAT? Thanks for your help.