n Tax Breaks Newsletter - VAT and recovering costs : value-added tax

Volume 2015, Issue 357
  • ISSN :



The question of whether VAT must be levied on costs that are on-charged often arises, particularly when no VAT was incurred on the cost in the first instance. The issue is most prevalent in the services industry where a consultant, for example, seeks to recover from his client certain costs that the consultant has incurred in rendering services to the client.

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