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Where Taxpayers and Advisers Meet

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by Trevor S
Thu Oct 01, 2020 11:16 pm
Forum: VAT & Excise Duties
Topic: EU VAT
Replies: 2
Views: 536

Re: EU VAT

The first step must be to determine who the software was actually being supplied to. Was it bought by the director as an individual consumer, or acting on behalf of the company? If it's the former, the director received the supply and made an onward supply to the company. As the director won't be VA...
by Trevor S
Thu Oct 01, 2020 5:20 pm
Forum: VAT & Excise Duties
Topic: VAT on expense reimbursement
Replies: 1
Views: 383

Re: VAT on expense reimbursement

The correct treatment depends on who the original supplier of the items being claimed is "contracting" with. Perhaps in many of these cases there won't be a formal contract as such, if so consider who that original supplier would regard as their customer, and whether the goods concerned would at any...
by Trevor S
Tue Sep 15, 2020 10:41 pm
Forum: VAT & Excise Duties
Topic: Claiming VAT on parts
Replies: 1
Views: 697

Re: Claiming VAT on parts

See the following HMRC guidance at: https://www.gov.uk/vat-margin-schemes/eligibility " Margin schemes and standard VAT You cannot include any of the following in your calculations when using a margin scheme: business overheads repairs parts or accessories Instead, reclaim these on your VAT return i...
by Trevor S
Wed Aug 19, 2020 2:31 pm
Forum: VAT & Excise Duties
Topic: UK to EU service VAT
Replies: 3
Views: 1221

Re: UK to EU service VAT

To expand on the previous post, I too can't see how your supplies are exempt. Exemption is a specific classification of supplies, listed in schedule 9 of the VAT Act. There are other classifications of "non-VATable" transaction, such as "outside the scope" and "zero rate". Being unregistered due to ...
by Trevor S
Wed Jul 29, 2020 12:26 pm
Forum: VAT & Excise Duties
Topic: Is this a secret agent?
Replies: 3
Views: 819

Re: Is this a secret agent?

You could try, but if it's the member's trade account, there may be something in the account contract between the seller and member that specifies that goods are supplied to and invoices are issued to the member.
by Trevor S
Tue Jul 28, 2020 10:35 pm
Forum: VAT & Excise Duties
Topic: Is this a secret agent?
Replies: 3
Views: 819

Re: Is this a secret agent?

The relevant law is in s47(2A) of the VAT Act: "Where ... goods are supplied through an agent who acts in his own name, the supply shall be treated both as a supply to the agent and as a supply by the agent." Therefore, the member has received the supply of goods and is making an onward supply to th...
by Trevor S
Sat Jul 25, 2020 9:16 am
Forum: VAT & Excise Duties
Topic: EC Sales List
Replies: 2
Views: 798

Re: EC Sales List

I'm assuming that you are only based in the UK, and that the recipient in Sweden is your customer (not your customer's customer). For VAT purposes, this is a supply of goods from the UK to Sweden. The fact that the order was placed from a Polish branch and the invoice is to be sent to a US branch is...
by Trevor S
Mon Jul 13, 2020 10:38 pm
Forum: VAT & Excise Duties
Topic: Sale of car park with commerical property
Replies: 1
Views: 478

Re: Sale of car park with commerical property

You're right, the freehold sale of a car park is different to letting. Letting is covered by item 1(h) of Schedule 9 Group 1 excludes from exemption "the grant of facilities for parking a vehicle". But this wording doesn't really fit for a sale. The freehold sale of a car park is treated in the same...
by Trevor S
Wed Jul 01, 2020 10:09 pm
Forum: VAT & Excise Duties
Topic: Taxes sending my computer to UK
Replies: 2
Views: 1258

Re: Taxes sending my computer to UK

Unfortunately this isn't an area that I have any experience in, but the following HMRC guidance may help? https://www.gov.uk/government/publications/notice-3-bringing-your-belongings-pets-and-private-motor-vehicles-to-uk-from-outside-the-eu/notice-3-bringing-your-belongings-pets-and-private-motor-ve...
by Trevor S
Mon Jun 22, 2020 10:54 pm
Forum: VAT & Excise Duties
Topic: VAT on subscription website, zero rated??
Replies: 1
Views: 713

Re: VAT on subscription website, zero rated??

Hi - I've broken it down into the three questions below. As ever with VAT, it's not a straight forward answer, as much can depend on the detail. Does your website meet the new zero rating? HMRC's guidance on the new zero rating is here: https://www.gov.uk/guidance/zero-rate-of-vat-for-electronic-pub...

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