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Where Taxpayers and Advisers Meet

Search found 41 matches

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by Trevor S
Wed Feb 19, 2020 11:32 pm
Forum: VAT & Excise Duties
Topic: Invoices Pre Registration of VAT
Replies: 2
Views: 277

Re: Invoices Pre Registration of VAT

To clarify, are you only planning to invoice the client in advance of registration and service provision, or are you also expecting them to pay that invoice in advance? Unless the earlier of: the provision of your services and payment by your customer also takes place prior to the effective date of ...
by Trevor S
Tue Feb 11, 2020 5:36 pm
Forum: VAT & Excise Duties
Topic: Arranging Accommodation
Replies: 2
Views: 412

Re: Arranging Accommodation

Of course, my previous post only applies if your client's supplies are made to the colleges. If the contractual relationship is with the students direct, the supply would be B2C, and the place of supply would be the UK.
by Trevor S
Tue Feb 11, 2020 5:30 pm
Forum: VAT & Excise Duties
Topic: Arranging Accommodation
Replies: 2
Views: 412

Re: Arranging Accommodation

Another angle to consider - are the French colleges considered to be in business? If they are, your client would be making a B2B supply of services. Just arranging accomodation (rather than actually supplying it) doesn't count as a service directly related to land - see section 7 of notice 741A. The...
by Trevor S
Thu Jan 30, 2020 8:45 am
Forum: VAT & Excise Duties
Topic: Final VAT Return question
Replies: 2
Views: 316

Re: Final VAT Return question

I'm assuming that at the time you bought the stock, you were VAT registered. Therefore although your supplier wouldn't have shown VAT on their invoice, you would have calculated acquisition VAT. You would have paid this to HMRC on box 2 of your return, and reclaimed it in box 4. Provided that you've...
by Trevor S
Sat Jan 11, 2020 10:04 am
Forum: VAT & Excise Duties
Topic: Customer VAT query
Replies: 3
Views: 574

Re: Customer VAT query

Generally I'd agree that you always need to start by reading the contract detail. This should help map out the true supply chain, and identify the various transactions. Each can then be considered for its correct VAT treatment. Bear on mind that the route actually taken by the money may be less impo...
by Trevor S
Thu Dec 19, 2019 11:47 pm
Forum: VAT & Excise Duties
Topic: Commission received from a NL company
Replies: 1
Views: 778

Re: Commission received from a NL company

I'm assuming that (as agent) you don't have ownership of the goods at any stage. You simply supply your services to the NL company, assisting in arranging their sales to their UK clients. The consideration for this service comprises two elements, one is fixed (the retainer) and the other is variable...
by Trevor S
Mon Dec 16, 2019 1:48 pm
Forum: VAT & Excise Duties
Topic: VAT on New Build material and Labour
Replies: 1
Views: 645

Re: VAT on New Build material and Labour

Assuming that you are registered for VAT, your ability to reclaim the VAT on the works will largely be dependent on the use that you will put the completed building to - and the VAT liability of the income generated. For example: - Are you intending to use the building yourself? If so, what type of ...
by Trevor S
Wed Nov 20, 2019 11:59 pm
Forum: VAT & Excise Duties
Topic: Complimentary hotel rooms - input VAT issues
Replies: 2
Views: 617

Re: Complimentary hotel rooms - input VAT issues

Another point to consider ... is the accommodation really free? Could someone just go and spend the night there, and pay nothing at all? The only offers I've seen that sound similar have some form of "catch"! You might be required to pay for meals at the hotel, or you might need to stay for a number...
by Trevor S
Thu Nov 14, 2019 7:13 pm
Forum: VAT & Excise Duties
Topic: VAT and services for private or non-business use
Replies: 4
Views: 926

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

The guidance in the Input Tax manual may also be relevant, it's split over a number of pages, starting from this one: https://www.gov.uk/hmrc-internal-manuals/vat-input-tax/vit25000

This covers goods/services put to both business and private use and explains when Lennartz can be used.
by Trevor S
Fri Oct 25, 2019 9:12 pm
Forum: VAT & Excise Duties
Topic: Booking.com 5%VAT
Replies: 1
Views: 13519

Re: Booking.com 5%VAT

8% isn't a UK VAT rate, so was this abroad? If so, bear in mind that you can't reclaim the VAT on your UK VAT return.

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