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Readers' forum: Italian improvements

08 September 2015
Issue: 4517 / Categories: Forum & Feedback , Admin
Potential VAT liabilities on scaffolding at an Italian-owned UK property.
My client erects scaffolding on commercial properties – usually office blocks and hotels. He has been asked to erect scaffolding on a London property owned by an Italian company. I have two questions.
 
  • The purpose of the scaffolding is to enable builders to carry out improvement works on the building. Even though the client has provided an Italian VAT number am I correct that a 20% UK VAT charge is still appropriate because the building is based in the UK?
  • The client has also asked for a second layer of scaffolding to be put up behind the first set. This is to enable a large advertising poster to be installed. This will cover the building and will advertise the intended use of it after the work has been completed. Would the charge to the Italian client for this...

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