VAT ARTICLES
VAT CASE ROUND-UP — VAT Voice (December 2006)
Andrew Needham, Director of VAT Solutions (UK) Ltd, reports a selection of recent VAT cases. TOP TEN VAT TIPS FROM HMRC — VAT Voice (December 2006)
Steve Allen, Director of VAT Solutions (UK) Ltd, comments on some VAT tips - provided by HM Revenue & Customs! PRE-BUDGET REPORT 2006 – A VAT PERSPECTIVE — TaxationWeb (December 2006)
VAT Solutions (UK) Ltd comments on VAT changes included in this week's Pre-Budget Report. HE WANTS WHAT?! — VAT Voice (December 2006)
Andrew Needham, Director of VAT Solutions (UK) Ltd, asks where a trader stands if a VAT Officer writes to ask for a back up copy of the last 24 months’ accounting transactions. Can this request simply be ignored? PRIVATE TUTORS HIT BY VAT WHEN INCORPORATED — TaxationWeb (November 2006)
John Page of Empowerment Services Ltd requests support in appealing his VAT case, and believes that success at the House of Lords would help many tuition providers. VAT - MIXED BLESSINGS FOR CHARITIES — Tolley's Practical Tax (November 2006)
Barry Stocks and Irit Herzenshtein review VAT developments involving Charities. VAT CASE ROUND-UP — VAT Voice (November 2006)
A selection of recent VAT cases, reported by Steve Allen, Director of VAT Solutions (UK) Ltd. VAT TIP - REGISTERING FOR VAT — VAT Voice (November 2006)
Andrew Needham, Director of VAT Solutions (UK) Ltd, explains how voluntary VAT registration can work to the trader’s advantage. HMRC INVITE THREE-YEAR CAPPING CLAIMS TO BE MADE PENDING APPEAL TO HOUSE OF LORDS — VAT Voice (October 2006)
Andrew Needham, Director of VAT Solutions (UK) Ltd, outlines current HMRC practice on dealing with ‘uncapped’ VAT claims. VAT BULLETIN — VAT Voice (October 2006)
An update on some recent VAT developments by VAT Solutions (UK) Ltd. VAT POINTS OF PRACTICE: SURCHARGES AND REGISTRATION — VAT Voice (October 2006)
Steve Allen, Director of VAT Solutions (UK) Ltd, provides a VAT tip on surcharges and points out that changes in the VAT registration process may be on the way. INPUT TAX ON CARS – THE REVISED POSITION — VAT Voice (October 2006)
The recent court/Tribunal losses by HMRC on the issue of input tax on cars would appear to have changed the rules on when VAT can be reclaimed. Here’s what Steve Allen, Director of VAT Solutions (UK) Ltd, hopes will be a useful summary on where things are currently. VAT ADVANTAGE ON THE FARMHOUSE — TaxationWeb (September 2006)
Julie Butler, FCA, of Butler & Co, outlines current practice on VAT recovery following a recent European Court decision. COURT OF APPEAL SAYS TAXPAYER DID NOT SUPPLY ‘CATERING’ SERVICES TO THE BBC TELEVISION CENTRE — VAT Voice (September 2006)
Steve Allen, Director of VAT Solutions (UK) Ltd, reports a Court of Appeal case on the interpretation of services in the course of catering. VAT ‘HOT TOPICS’ — VAT Voice (September 2006)
Steve Allen, Director of VAT Solutions (UK) Ltd, provides an update including three-year ‘capping’ of VAT refunds, the definition of ‘premises’ for catering purposes and on theatre production costs. VAT BAD DEBT RELIEF — Tottel’s VAT Annual 2006/07 (September 2006)
John Price examines the mechanics of an important VAT relief. VAT OFFICER’S AGGRESSIVE APPROACH INCURS WRATH OF VAT TRIBUNAL — VAT Voice (August 2006)
Andrew Needham, Director of VAT Solutions (UK) Ltd, reports on the recent VAT Tribunal case Anjun Suhail & REBA Textiles Ltd (VTD 19,448), in which the Chairman found in favour of the taxpayer and brought up a number of issues that are important to businesses. WHAT IS A VALID TAX INVOICE? — Tottel's VAT Annual 2006/07 (August 2006)
John Price, author of ‘Tottel’s VAT Annual 2006/07’, considers an often-asked VAT question. VAT RECOVERY ON CARS – HAVE RECENT CASES PUT THE SKIDS UNDER THE HMRC ‘AVAILABLE FOR PRIVATE USE’ — VAT Voice (August 2006)
Steve Allen, Director of VAT Solutions (UK) Ltd, comments on three VAT cases that give some encouragement to taxpayers for the recovery of input VAT on cars used for business. HIGH COURT BACKS TAXPAYER RE BELATED NOTIFICATION OF OPTION TO TAX AFTER SALE OF PROPERTY — TaxationWeb (August 2006)
Andrew Needham, Director of VAT Solutions (UK) Ltd, reports on a case concerning the validity of a VAT charge on a property disposal. VAT REFUND OPPORTUNITIES — VAT Voice (July 2006)
Steve Allen, Director of VAT Solutions (UK) Ltd, outlines some of the issues involved in claiming VAT refunds. VAT CASE REPORT — VAT Voice (July 2006)
Andrew Needham, Director of VAT Solutions (UK) Ltd, reports two recent VAT cases involving caravans and car registration duty. Court Of Appeal Allows VAT Recovery On A Car Prohibited From Being Privately Used — VAT Voice (June 2006)
Andrew Needham, Director of VAT Solutions (UK) Ltd, comments on a Court decision regarding the deduction of input VAT on a car used exclusively for business purposes. Was The ‘Halifax’ ECJ Win No More Than A Pyrrhic Victory For HMRC? — VAT Voice (June 2006)
Steve Allen, Director of VAT Solutions (UK) Ltd, comments on the significance of recent Court decisions on the issue of VAT avoidance. ‘MTIC’ Fraud – What Can Advisers Do To Help Identify It In A Business? — VAT Voice (June 2006)
Andrew Needham, Director of VAT Solutions UK Ltd examines carousel fraud and how advisers may be able to detect if a business is caught in the chain. Don’t Leave Yourself Open To A ‘Windfall’ Assessment From HMRC! — VAT Voice (May 2006)
Steve Allen, Director of VAT Solutions (UK) Ltd, comments on a recent VAT Tribunal decision regarding a ‘windfall’ VAT assessment. ECJ Blocks Jersey Low Value Import Structure On Basis Of Incorrect Import Valuation — VAT Voice (May 2006)
Steve Allen, Director of VAT Solutions (UK) Ltd, summarises a recent Court decision on the valuation of imports. Room Hire - Part Of An Overall Taxable Supply Of Services? — VAT Voice (May 2006)
Steve Allen, Director of VAT Solutions (UK) Ltd, highlights a recent High Court VAT ruling concerning room hire charges. ECJ Says Avoidance Schemes Involve Real Transactions, But Are An ‘Abuse Of Rights’ — VAT Voice (April 2006)
Andrew Needham, Director of VAT Solutions (UK) Ltd, comments on three important Court decisions and their implications for VAT avoidance arrangements. There Is No VAT Due On Compensation Monies, But What Actually Counts As ‘Compensation’? — VAT Voice (April 2006)
Andrew Needham, Director of VAT Solutions (UK) Ltd, examines particular situations involving the payment of compensation. I’ve Not Yet Started Trading, But I’m Already Incurring Costs - Can I Claim The VAT Back? — VAT Voice (April 2006)
Steve Allen, Director of VAT Solutions (UK) Ltd, considers the VAT position of ‘intending traders’. VAT Points Of Practice – Company Cars / Medical Services — VAT Voice (April 2006)
Steve Allen, Director of VAT Solutions (UK) Ltd, provides an update on two recent VAT developments. Court Of Appeal Rules That 3-Year Capping Of Input Tax Claims By HMRC Is Illegal — VAT Voice (April 2006)
Andrew Needham, Director of VAT Solutions (UK) Ltd, highlights a significant case concerning the time limits for reclaiming VAT. Just The Ticket — VAT Voice (February 2006)
Steve Allen, Director of VAT Solutions (UK) Ltd, clarifies what the recovery of VAT on business expenses VAT Case Round-Up — VAT Voice (February 2006)
A summary of recent VAT case decisions, by VAT Solutions (UK) Ltd. Pre-Budget Report 2005 – A Summary of VAT Changes — VAT Voice (February 2006)
VAT Solutions (UK) Ltd provide a reminder and summary of the VAT changes announced in the last year’s Pre-Budget Report. Reduce your ‘buy to let’ VAT costs — VAT Voice (February 2006)
Andrew Needham, Director of VAT Solutions (UK) Ltd, considers VAT aspects on the topical subject of property lettings. VAT Case Round Up — VAT Voice (December 2005)
VAT Solutions (UK) Ltd provide a summary of recent VAT cases. Unjust Enrichment — VAT Voice (December 2005)
Andrew Needham, Director of VAT Solutions (UK) Ltd, considers the development of this important VAT principle. VAT Tips – by VAT Solutions (UK) Ltd — VAT Voice (December 2005)
Steve Allen, Director of VAT Solutions (UK) Ltd, considers what constitutes a ‘reasonable excuse’ for the purposes of escaping a VAT penalty, and provides tips on e-filing of VAT returns and the payment of VAT. Dear ‘Customer’… — VAT Voice (November 2005)
Andrew Needham, Director of VAT Solutions (UK) Ltd, points out that VAT inspectors may be using ‘enabling letters’ to encourage compliance, applying the tactics used by their colleagues from the former Inland Revenue. VAT Case Report – by VAT Solutions (UK) Ltd — VAT Voice (November 2005)
Steve Allen, Director of VAT Solutions (UK) Ltd, reports on two recent VAT cases, concerning a charity and a football club High Court Says Phone and Internet Credit Card Booking Fees Are Exempt — VAT Voice (October 2005)
Andrew Needham, Director of VAT Solutions (UK) Ltd, comments on a Court decision in the taxpayer’s favour concerning ‘Card handling fees’. Letters or Leaflets? — VAT Voice (October 2005)
Andrew Needham, Director of VAT Solutions (UK) Ltd, highlights a recent VAT Tribunal decision that has helped to clarify the position regarding the VAT liability of mail packs containing both letters and leaflets. Thanks for Reminding Us, Mr VATman! — VAT Voice (October 2005)
Andrew Needham, Director of VAT Solutions (UK) Ltd, points out that HM Revenue & Customs recently provided a reminder on a VAT planning idea to improve business cashflow. ECJ Case Forces HMRC to (Grudgingly) Accept Taxpayers’ Use of ‘Lennartz’ — VAT Voice (October 2005)
Andrew Needham, Director of VAT Solutions (UK) Ltd, outlines a recent case supporting the Lennartz principle for the recovery of VAT on mixed use assets Registering for VAT? — VAT Voice (September 2005)
Andrew Needham, Director of VAT Solutions (UK) Ltd, explains some advantages and disadvantages of VAT registration for service businesses High Court Says Phone & Internet Credit Card Booking Fees are VAT Exempt — VAT Voice (August 2005)
Andrew Needham, Director of VAT Solutions (UK) Ltd, reports on a recent High Court case on the VAT treatment of credit card handling charges. ECJ Decision Could Increase VAT Recovery on Buildings with Mixed Business/Non-Business Use — VAT Voice (August 2005)
Steve Allen, Director of VAT Solutions (UK) Ltd, comments on a recent ECJ decision concerning the VAT treatment of capital goods used for business and private purposes Points of Practice - VAT Tips — VAT Voice (July 2005)
Three topical VAT tips, brought to you by VAT Solutions (UK) Ltd VAT Liability of an Adviser’s Supplies — VAT Voice (July 2005)
Andrew Needham, Director of VAT Solutions (UK) Ltd, considers the VAT position of corporate finance services. VAT and Corporate Finance Transactions — VAT Voice (June 2005)
Andrew Needham, Director of VAT Solutions (UK) Ltd, looks at VAT and corporate finance transactions following the ECJ decision in the Kretztechnik AG v Finanzamt Linz Case (C-465/03) HMRC Has The Right To Look At ‘Confidential’ Tax Advice — VAT Voice (May 2005)
Andrew Needham, Director of VAT Solutions (UK) Ltd, outlines the limitations of professional privilege for non-legal advisers, and how the effects of those limitations can be minimised. Advocate General Gives His Opinion In Favour Of The Taxpayer In Two Important VAT Cases — VAT Voice (May 2005)
The Advocate General has given his opinion in two cases that could have a big impact on UK businesses, reports Andrew Needham, Director of VAT Solutions (UK) Ltd The Annual Partial Exemption Adjustment — VAT Voice (May 2005)
Even though a partly exempt business undertakes a partial exemption calculation each quarter, once a year it will have to do its ‘annual adjustment’ as well, explains Andrew Needham, Director of VAT Solutions (UK) Ltd VAT Tribunal Accepts Business Structures That Reduce VAT Liability — VAT Voice (April 2005)
Andrew Needham, Director of VAT Solutions (UK) Ltd, explains how a recent Court ruling may be of potential benefit to businesses Is ‘The Wheel’ About To Turn Against Customs In Their Fight Against Carousel Fraud? — VAT Voice (April 2005)
Steve Allen, Director of VAT Solutions (UK) Ltd, explains that innocent businesses unwittingly caught up in carousel fraud can take comfort from a recent European Court decision. Missed Errors by Customs — VAT Voice (April 2005)
Customs missed an error in your vat records on a previous visit, but find it on the next one and want to assess you for it - what should you do? Asks Steve Allen, Director of VAT Solutions (UK) Ltd Claiming the VAT Back on Legal Costs — VAT Voice (April 2005)
Steve Allen, Director of VAT Solutions (UK) Ltd, explains why deciding whether VAT can be recovered on legal costs is sometimes difficult. Selling a Property – Watch Out for the VAT Capital Goods Scheme — VAT Voice (April 2005)
Steve Allen, Director of VAT Solutions (UK) Ltd, outlines a potential VAT pitfall for taxable businesses on the sale of premises. Reclaiming VAT on share issue and floatation costs — TaxationWeb (March 2005)
Paul Taylor of VATease Ltd provides a layperson’s guide to a possible ‘opportunity’ for those who have issued shares or undertaken company floatations in the last 3 years. 'Hallmarks' of VAT Avoidance? — VAT Voice (March 2005)
Andrew Needham, Director of VAT Solutions (UK) Ltd, outlines the rules on disclosure of VAT schemes, and the potential implications for businesses. VAT and the EU — VAT Voice (March 2005)
Andrew Needham, Director of VAT Solutions (UK) Ltd, explains how to verify an EU VAT number, and looks at how to cope with VAT in the EU. The Confusing World of VAT and Intrastat — VAT Voice (March 2005)
Andrew Needham, Director of VAT Solutions (UK) Ltd, explains how differences between the VAT and Intrastat systems can result in differences in Intrastat returns against his VAT returns and EC Sales Lists. VAT – Cashflow Savings Ideas — VAT Voice (February 2005)
Steve Allen, Director of VAT Solutions (UK) Ltd, describes how the VAT system can be used to better advantage in assisting traders’ cashflow. Customs Make Up The Rules As They Go Along! — VAT Voice (February 2005)
Andrew Needham, Director of VAT Solutions (UK) Ltd, asks whether an aspect of Customs’ policy regarding the option to tax is ‘fair and reasonable’. Intrastat: An Important Declaration Or Yet Another Form? — VAT Voice (February 2005)
Businesses that export goods to other EU member states are increasingly being asked to state the 'commodity code' on their invoices. They are told that it helps with the Intrastat declarations. Steve Allen, Director of VAT Solutions (UK) Ltd, considers whether it could it help you. Supplying Services To The EU — VAT Voice (February 2005)
So you are supplying services to the EU. Could you be in for a nasty shock and find that you should have registered for VAT elsewhere in the EU? Claim VAT Back After You Deregister For VAT! — VAT Voice (January 2005)
Steve Allen, Director of VAT Solutions (UK) Ltd, explains how to claim back input tax after deregistering your business for VAT. What Counts Towards Your Turnover When Registering For VAT? — VAT Voice (January 2005)
Steve Allen, Director of VAT Solutions (UK) Ltd, answers an important question for small businesses. Buying Goods From The EU — VAT Voice (January 2005)
Your business has just received a special one off order and you can only buy the goods to fulfil that order from another EU member state. Are there any VAT pitfalls? If so, how can you avoid them? Steve Allen, Director of VAT Solutions (UK) Ltd, provides some answers Get Those VAT Numbers! — VAT Voice (January 2005)
Steve Allen, Director of VAT Solutions (UK) Ltd outlines the importance to traders of obtaining valid VAT numbers from suppliers and customers. The VATman Says – ‘Business Brief, What’s A Business Brief ?’ — VAT Voice (December 2004)
Andrew Needham, Director of VAT Solutions (UK) Ltd, explains that the significance of HM Customs and Excise Business Briefs may be lost on some people, potentially including some VAT Officers! VAT Tips – Mobile Phone Bills and EU Expenses — VAT Voice (December 2004)
Andrew Needham and Steve Allen, Directors of VAT Solutions (UK) Ltd, outline some useful VAT tips relating to the private use of mobile phones and the recovery of VAT on travel and costs incurred in the UK. Sales To EU Customers – How To Avoid Those VAT Pitfalls — VAT Voice (December 2004)
Andrew Needham, Director of VAT Solutions(UK) Ltd, outlines a potential problem with sales to EU customers, and offers some possible solutions Avoid VAT problems when supplying services to customer in other Member States of the EU. — TaxationWeb (November 2004)
Andrew Needham, Director of VAT Solutions (UK) Ltd, outlines some potential VAT difficulties with cross-border supplies to other EU States Paying A Low VAT Assessment May Not Be A Good Idea — TaxationWeb (November 2004)
Andrew Needham explains why cashflow savings in the short term can have unfortunate long term implications Pension Schemes and Property — VAT Voice (November 2004)
Steve Allen, Director of VAT Solutions (UK) Limited, outlines pitfalls and potential savings in the transfer of properties to pension schemes. VAT recovery on pre-registration costs — TaxationWeb (October 2004)
Steve Allen, Director of VAT Solutions (UK) Ltd, discusses VAT recovery on pre-registration costs and a rather strange case that has clarified the position regarding the VAT recovery on service received pre-registration. VAT – The top three questions we get asked about the ‘option to tax’ — TaxationWeb (October 2004)
Steve Allen, Director of VAT Solutions (UK) Ltd answers some of the most commonly asked questions about the option to tax land and property. Converting part of your house into an office - can company Directors recover the VAT? — TaxationWeb (October 2004)
Andrew Needham of VAT Solutions (UK) Ltd considers an important VAT issue for those working from home. VATman Targets Bad Debt Relief Claims — VAT Voice (October 2004)
Steve Allen, Director of VAT Solutions (UK) Ltd, highlights a particular area of interest for HM Customs and Excise What do I do with all the VAT that I incur prior to registering my new business for VAT? — VAT Voice (August 2004)
Steve Allen, Director of VAT Solutions (UK) Ltd, describes what VAT can be reclaimed on costs incurred in respect of a new business venture, before a company is even formed. VAT - Early Termination Of HP Agreements — TaxationWeb (June 2004)
Andrew Needham, Director of VAT Solutions (UK) Ltd, outlines a potential opportunity concerning
early terminations of hire purchase agreements for the supply of motor cars following a VAT Tribunal decision. Separation of business activities — Tolley's Practical VAT (April 2004)
Neil Warren looks at Customs' approach to dealing with the artificial separation of business activities and the potential problems that tax advisers should consider. HM Customs & Excise And Their Money Laundering Powers — TaxationWeb (February 2004)
VAT Solutions (UK) Ltd explain how the Money Laundering laws and powers of HM Customs and Excise can affect legitimate businesses, including relatively small cash businesses. What impact will the EU invoicing directive have on your business? — TaxationWeb (January 2004)
VAT Solutions (UK) Ltd outline the possible implications of recent EU legislation on invoicing procedures for your business VAT Budget Highlights 2003 — TaxationWeb (April 2003)
This article summarises some of the main changes relevant to Value Added Tax, brought by the Chancellor in the 2003/04 Budget. Budget News 2002 — TaxationWeb (April 2002)
As a VAT Practitioner, the 2002 Budget seems to be unique in its complexity as far as VAT is concerned. The problem, of course, is finding out if and how, the various changes apply to businesses. Further, existing accountancy support must be appraised of any changes to, for example, accounting procedures. |
