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Where Taxpayers and Advisers Meet

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by les35
Wed Nov 13, 2019 6:13 pm
Forum: VAT & Excise Duties
Topic: VAT and services for private or non-business use
Replies: 4
Views: 494

Re: VAT and services for private or non-business use

I fear the guidance you quoted in VATSC083810 is mis-leading. As I read the SI, the output tax charge applies even where the taxpayer has only be entitled to recover part of the VAT charged (art 6).

Do you have a specific issue or dispute with HMRC?
by les35
Tue Nov 05, 2019 6:07 pm
Forum: VAT & Excise Duties
Topic: Option to Tax - Disapplying
Replies: 3
Views: 744

Re: Option to Tax - Disapplying

The anti-avoidance legislation you refer to only applies if the tenant is partially exempt, which is not common for a motor dealer. From your updated post there is no VAT charge, and no need to go down the Group registration route. But I am reluctant to be more specific without sight of documents (V...
by les35
Mon Nov 04, 2019 10:01 pm
Forum: VAT & Excise Duties
Topic: Option to Tax - Disapplying
Replies: 3
Views: 744

Re: Option to Tax - Disapplying

If he deregisters the property rental business he will have to account for VAT under the deemed supply rule. Arithmetically this is probably the same as the what you are thinking.
But there will be a solution which does not involve repayment of the VAT; perhaps a Group registration if he is eligible.
by les35
Tue Oct 15, 2019 8:44 am
Forum: VAT & Excise Duties
Topic: VAT Applicable on Cooking Tuition
Replies: 4
Views: 6921

Re: VAT Applicable on Cooking Tuition

1. the supply of food is 'ancillary' to the supply of tuition.
2. is cookery 'ordinarily taught in schools'? I can't immediately see an explicit reference to cookery as a school subject. But that is the question you will need to establish.
by les35
Wed Oct 02, 2019 9:04 am
Forum: VAT & Excise Duties
Topic: VAT rate changes for EU countries Jan 2020
Replies: 3
Views: 5325

Re: VAT rate changes for EU countries Jan 2020

I understand that B2C providers will be required to register for VAT in the Member States where they make sales, with no registration threshold. This is a consequence of Brexit. (For B2B sales the General Rule applies, so you will continue with your UK VAT registration.) You should be able to find i...
by les35
Mon Sep 16, 2019 10:02 am
Forum: VAT & Excise Duties
Topic: Vat threshold partnership or not
Replies: 2
Views: 4729

Re: Vat threshold partnership or not

This is a situation where you should sit down with your Accountant and a calculator! If you start as a partnership and then split to two sole traders to avoid VAT registration you will make yourselves vulnerable to HMRC challenge. They would regard such an action as artificial separation. I am conce...
by les35
Tue Sep 03, 2019 12:22 pm
Forum: VAT & Excise Duties
Topic: VAT Fuel Scale Charges
Replies: 2
Views: 4555

Re: VAT Fuel Scale Charges

No. HMRC will not allow you to swap between different methods to account for VAT on road fuel.
I do not think there is anything explicit in legislation, but would not wish to try to defend this at Tribunal!
by les35
Mon Sep 02, 2019 10:13 am
Forum: VAT & Excise Duties
Topic: VAT Listed building 10 year rule old Mill
Replies: 3
Views: 14082

Re: VAT Listed building 10 year rule old Mill

What are you intending to do with the building? If you are going to live in it, the DIY scheme is relevant. But do check the rules. If you are going to sell or let, then the 5% rate of services of renovation is relevant. But the reduced rate does not apply to purchases of materials. Rather than cont...
by les35
Fri Aug 09, 2019 8:16 pm
Forum: VAT & Excise Duties
Topic: VAT relief on legal fees for community hall
Replies: 5
Views: 11923

Re: VAT relief on legal fees for community hall

You don't have to register for VAT to benefit from zero-rating. In fact, depending on precisely what you do, you may not be able to. (I'm afraid that's where it can get quite tricky!)
by les35
Fri Aug 09, 2019 4:59 pm
Forum: VAT & Excise Duties
Topic: Vat on Sponsorship
Replies: 2
Views: 10107

Re: Vat on Sponsorship

The supplier may be able to use Reverse Charge wording on his invoice. This will mean he does not need to account for VAT. But will need some detailed advice to confirm it is appropriate.

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