VAT
Transfer of a going concern (VAT)
If a business is transferred from one type of legal entity to another the turnover of the old legal entity must be taken into account when determining whether VAT registration...
Residential buy to lets and VAT
If you are in business as a sole trader and registered for VAT, while you do not have to account for VAT on the letting income you might be able to recover the VAT on the...
Vertical residential conversions and VAT – What is the score?
This is a bit like a football match with First Tribunal decisions going first one way and then another. Currently the score is 2-2! The point at stake is whether carrying out...
Successful outcome for one of our clients!
We recently had a very successful outcome to a VAT investigation for one of our clients. HMRC were disputing the Flat Rate Percentage applied by our client, for the period May...
VAT and tax point rules
VAT tax point rules determine when VAT becomes due on a transaction. The tax point is the date that establishes when VAT must be accounted for, ensuring compliance with HMRC...
VAT – exemption for studies taught ordinarily at school
In the UK, VAT exemption for education applies to subjects that are ordinarily taught at schools or universities. This means that where a course aligns with mainstream...
Rolling stones gather no MOSS!
Nothing to do with nature! HMRC have issued guidance as to simplification measures for UK businesses trading below the VAT registration threshold (currently £82,000), that...
VAT – reduced rate on energy-saving products to increase
The Court of Justice of the EU has ruled that the 5% rate should be restricted to installations which are part of a social policy such as social housing projects and should...
Mini One Stop Shop (MOSS)
Remember that if you are selling digital downloads to a non-business client in the EU you will need to register with MOSS even if your UK turnover is under the UK threshold....
VAT Mini One Stop Shop
The VAT Mini One Stop Shop (MOSS) started operating on 1 January 2015 The VAT Mini One Step Shop (MOSS) is designed to avoid the need for clients to register for VAT in...
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