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Where Taxpayers and Advisers Meet

Search found 9 matches

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by AngryVATman
Fri May 01, 2020 6:45 pm
Forum: PAYE and Payroll Taxes, National Insurance, NICs
Topic: Data allowance payment for personal phone
Replies: 3
Views: 952

Data allowance payment for personal phone

An employee uses their mobile phone heavily for business purposes. Due to the fact that they are constantly exceeding their monthly data limit, they have suggested adding an extra £25 per month data add-on to their contract, which their employer will reimburse. They estimate that 90% of all their mo...
by AngryVATman
Wed Feb 19, 2020 2:53 pm
Forum: PAYE and Payroll Taxes, National Insurance, NICs
Topic: Self employed or Employee?
Replies: 0
Views: 520

Self employed or Employee?

A sole trader chiropodist client is ill and has asked another professional to tend to his patients for 6 months. Under the agreement, the individual will spend a couple of days a week at my client's place of work and remit 50% of total takings to my client to cover overheads (rent, supplies etc). Do...
by AngryVATman
Wed Nov 20, 2019 2:35 pm
Forum: VAT & Excise Duties
Topic: Complimentary hotel rooms - input VAT issues
Replies: 2
Views: 873

Complimentary hotel rooms - input VAT issues

Different scenario to my previous question but a similar topic: When a hotel provides rooms free of charge, there is no consideration therefore no output VAT is due. What about the input VAT position though? Should there be a restriction on the input VAT claimed in relation to provision of these roo...
by AngryVATman
Wed Nov 13, 2019 8:06 pm
Forum: VAT & Excise Duties
Topic: VAT and services for private or non-business use
Replies: 4
Views: 1205

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

No dispute with HMRC, just looking to advise a client on how best to deal with private use of goods and services. I'd always thought that the two options were to either A) charge output VAT on the private use or B) to restrict input VAT recovery, and was just looking to ensure I have my sources docu...
by AngryVATman
Wed Nov 13, 2019 1:50 pm
Forum: VAT & Excise Duties
Topic: VAT and services for private or non-business use
Replies: 4
Views: 1205

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

* where input VAT has been fully reclaimed
by AngryVATman
Wed Nov 13, 2019 1:46 pm
Forum: VAT & Excise Duties
Topic: VAT and services for private or non-business use
Replies: 4
Views: 1205

VAT and services for private or non-business use

I'd be very grateful for a little clarification - HMRC's webpage https://www.gov.uk/guidance/vat-private-use-and-self-supply-of-goods-and-services#services-you-use-privately states: "You might sometimes purchase services for your business but then put them to private or non-business use. This includ...
by AngryVATman
Fri May 03, 2019 9:49 pm
Forum: PAYE and Payroll Taxes, National Insurance, NICs
Topic: Director's personal assistant: P11D?
Replies: 0
Views: 5796

Director's personal assistant: P11D?

Company has an administrative assistant who it would appear also provides assistance to a director with his personal affairs.

If this were to amount to a substantial % of the assistant's time, would it be customary to declare a BIK based on an apportionment of cost of employing the assistant?
by AngryVATman
Wed Feb 13, 2019 10:22 pm
Forum: VAT & Excise Duties
Topic: VAT on forfeited deposits
Replies: 1
Views: 645

VAT on forfeited deposits

Client hasn't been reclaiming VAT paid on retained deposits. I'm aware of the looming change from 1 March 2019 meaning that VAT will be due on deposits forfeited, however can my client make a claim prior to 1 March 2019 for the previous four years? Guidance at https://www.gov.uk/government/publicati...
by AngryVATman
Wed Aug 08, 2018 11:10 pm
Forum: VAT & Excise Duties
Topic: VAT payback rules query
Replies: 1
Views: 981

VAT payback rules query

Client didn't claim any VAT on substantial costs in 2013, however this was an error by the bookkeeper - the intention at the time was that the fees related partly to the creation of a taxable supply and partly to private/non-business. Later, however, there was a change of intention and the entire ex...

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