Do you supply serviced, holiday or leisure accommodation? You may have paid too much VAT! August 3, 2023A recent First Tier tribunal decision in the case of Sonder Europe Ltd v HMRC [2023] TC08853 has gone against... Read More
Earning a commission, surely that’s not subject to VAT? July 20, 2023The VAT liability of earning a commission is a subject we regularly get asked questions about on the VAT helplines.... Read More
Changes to the second-hand margin scheme for cars which are bought in Great Britain and moved to Northern Ireland June 15, 2023A new scheme has been introduced with effect from 1 May 2023 under “The 2023 Value Added Tax (margin schemes... Read More
New Late Return and Payment Penalty System December 29, 2022In the past, many businesses will have been subjected to the Default Surcharge regime that penalised them for either submitting... Read More
Is it a business? August 10, 2022For approximately 40 years, HMRC have relied upon a published set of 6 questions, derived from the historic Tribunal cases... Read More
The organisation of football and netball leagues and pitch hire have been held to amount to the exempt grant of an interest in land, by the Upper Tribunal (UT) in the Netbusters (UK) Ltd v HMRC [2020] UKFTT 0438 (TC) (2 November 2020) August 4, 2022The question was is this a supply of an interest in land or a supply of sports league services? The... Read More
Recovery of VAT incurred on digital services prior to VAT registration March 21, 2022We receive many queries regarding the charging of VAT on supplies of digital services supplied by overseas suppliers to UK... Read More
Making Tax Digital (MTD) is being imposed on everyone October 14, 2021HMRC have published a policy paper outlining the final phase of Making Tax Digital (MTD) for VAT returns which means... Read More
VAT – Temporary reduced rating, and the return to normal for hospitality, holiday accommodation and attractions September 22, 2021It did not take long for the effects of lockdown to be felt in the hospitality sector, and while some... Read More
B2C professional services to EU from 1/7/2021 July 5, 2021Since Brexit, the supply of professional services listed within section 12.2 of VAT Notice 741 by UK suppliers to EU... Read More
Claiming VAT on the construction of a new working farmhouse June 3, 2021So, your client is a VAT registered farmer operating a full-time farming business and lives in the onsite farmhouse. Previously... Read More
Can HMRC contact you? May 25, 2021Since the introduction of MTD, HMRC has had 2 systems handling VAT returns and payments; one for MTD users and... Read More
Urgent: Only One Month Left! May 21, 2021Did your client take advantage of the agreement by HMRC to allow deferral of the payment of VAT due on... Read More
Budget 2021 – Further Changes Explained March 23, 2021On 3 March 2021 the Chancellor delivered his 2021 Budget upon the backdrop of the current Covid pandemic, and the... Read More
Changes to the Place of Supply of Services rules December 22, 2020Changes to the Place of Supply of Services rules for UK suppliers after 31/12/2020 Many services provided by UK businesses... Read More
Selling goods to the EU after 31/12/2020 December 18, 2020VAT and UK businesses selling goods to the EU after 31/12/2020 With effect from 1/1/2021 sales of goods from the... Read More
Temporary VAT Rate Change in Hospitality and Tourism July 15, 2020Following the easing of the Covid-19 lockdown for businesses in the hospitality and tourism industries and in an attempt to... Read More
Temporary reduction in the VAT rate July 14, 2020Temporary reduction in the VAT rate for hospitality businesses The Chancellor has today announced further measures to assist with job... Read More
The End of VAT Deferral June 25, 2020VAT Deferral Scheme Many businesses will have taken advantage of the Governments VAT Deferral scheme which allowed a business to... Read More
Coronavirus update – Deferment of July 2020 Payment on Account March 27, 2020HM Treasury have recently released an update on the option for a taxpayer to defer their second Self-Assessment Payment on... Read More
Updated: UK VAT Deferral March 26, 2020Last week the Chancellor of the Exchequer announced that there will be a deferral of VAT due to be paid... Read More
Coronavirus: UK VAT Deferral March 24, 2020Last week the Chancellor of the Exchequer announced that there will be a deferral of VAT due to be paid... Read More
Late registering for VAT? March 18, 2020The date at which a business is required to be registered from is a matter of legal fact which is... Read More
The effects of Brexit on VAT January 29, 202011pm on 31 January 2020 will see the UK officially leave the EU and no long be an EU Member... Read More
Why am I being asked by HMRC to provide a security payment for my VAT? November 22, 2019If HMRC think that you may not comply with your VAT obligations based on your compliance history in either your... Read More
Brexit is coming, are your clients ready? October 8, 2019As we all know the time frame for leaving the EU remains 31 October 2019, only a few weeks away... Read More
Brexit and the VATMOSS December 3, 2018What happens when we are no longer an EC Member State? Unless something dramatic happens in the next few months... Read More
What are the VAT Differences Between Publications? November 15, 2018EU Council addresses VAT differences between electronic publications and physical publications The e-publication directive has been adopted by the EU... Read More
Definition of a dwelling amendment September 27, 2018HMRC have updated their VAT Notice 708. The latest amendment issued on 20th July 2018 has been released to include... Read More
Oil and gas contractor clients VAT repayment April 5, 2018Your contractor clients may be due a significant refund of VAT if in the past 4 years they have: Contracted... Read More
