This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our Cookie Policy.
Analytics

Tools which collect anonymous data to enable us to see how visitors use our site and how it performs. We use this to improve our products, services and user experience.

Essential

Tools that enable essential services and functionality, including identity verification, service continuity and site security.

Where Taxpayers and Advisers Meet

Search found 96 matches

Go to advanced search

by simpsonite
Fri Oct 10, 2014 4:30 pm
Forum: International Tax
Topic: Uk Resident and receiving German pension
Replies: 7
Views: 4266

Uk Resident and receiving German pension

Hi all, My UK resident client is In receipt of two sources of German pension; one of which is the German state pension & the other is from a German private pension. Both pensions are received gross and are paid direct into his German bank account. He then transfers the funds out of his German bank &...
by simpsonite
Tue Jul 15, 2014 2:02 pm
Forum: VAT & Excise Duties
Topic: Output vat on cricket teas
Replies: 7
Views: 1006

Re: Output vat on cricket teas

thanks for that Les 35
by simpsonite
Mon Jul 14, 2014 2:27 pm
Forum: VAT & Excise Duties
Topic: Output vat on cricket teas
Replies: 7
Views: 1006

Re: Output vat on cricket teas

Yes , quite section 44. I am a little unsure why Les 35 seemed to suggest that if the cricket club is registered for vat then the teas would automatically be a taxable supply?! Les 35 also seemed to suggest that recent case law might exempt teas in any case. Can you expand on this point please Les 3...
by simpsonite
Mon Jul 14, 2014 12:26 pm
Forum: VAT & Excise Duties
Topic: Output vat on cricket teas
Replies: 7
Views: 1006

Re: Output vat on cricket teas

just to clarify one point,
you mention that case law exists which might exempt cricket teas from vat.
But if the cricket club is registered for vat then cricket teas would be a taxable supply regardless of this?
by simpsonite
Mon Jul 14, 2014 12:21 pm
Forum: VAT & Excise Duties
Topic: Output vat on cricket teas
Replies: 7
Views: 1006

Re: Output vat on cricket teas

thanks for the response.
do you have any links for recent case law?
by simpsonite
Mon Jul 14, 2014 10:48 am
Forum: VAT & Excise Duties
Topic: Output vat on cricket teas
Replies: 7
Views: 1006

Output vat on cricket teas

Hi all, Just wondering if anyone would be able to clarify output vat and cricket teas! If the cricket club is vat registered then would I be correct to assume that cricket teas would be a taxable standard rate supply? Does it depend if the food cricket teas supplied are hot or cold whether they woul...
by simpsonite
Tue Jan 14, 2014 3:58 pm
Forum: General
Topic: Capital or trading receipt
Replies: 2
Views: 1746

Capital or trading receipt

Hi all, My client owns a coal mine and was approached by a company to either lease it or buy it out right. The company offered my client a payment of 60k in order to deal exclusively with them and not to talk with any other firms. My client agreed to receiving the 60k in 3 annual payments of 20k per...
by simpsonite
Tue Jan 14, 2014 3:58 pm
Forum: General
Topic: Capital or trading receipt
Replies: 0
Views: 737

Capital or trading receipt

Hi all, My client owns a coal mine and was approached by a company to either lease it or buy it out right. The company offered my client a payment of 60k in order to deal exclusively with them and not to talk with any other firms. My client agreed to receiving the 60k in 3 annual payments of 20k per...
by simpsonite
Mon Jun 24, 2013 1:57 pm
Forum: General
Topic: Research & Development relief
Replies: 13
Views: 6381

Re: Research & Development relief

Hi Lambs,
Just referring to my original query with regard to the treatment of this piece of Software development as Capital expenditure.
I assume that it will be deemed plant for AIA purposes?
by simpsonite
Tue Jun 18, 2013 5:20 pm
Forum: General
Topic: Research & Development relief
Replies: 13
Views: 6381

Re: Research & Development relief

Will do,
thanks again for your helpful contribution,

regards,

simpsonite

Go to advanced search