Two posts relating to MOSS – this is getting tedious, but I feel that I must share this one. I mentioned in the last post that many multi-nationals would have registered for VAT in the likes of Madeira or Luxembourg.  Well, that advantage was removed from 1 January 2015, as the VAT revenue it was… Read More


To give it its full name, this stands for Mini One Stop Shop – although why HMRC would want to associate themselves with a corner shop, we’ll probably never know. The concept, however, has its roots in the behaviour of the largest companies in the world.  It probably started with internet providers, many in the USA,… Read More