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 567 matches

Go to advanced search

by les35
Tue Oct 15, 2019 8:44 am
Forum: VAT & Excise Duties
Topic: VAT Applicable on Cooking Tuition
Replies: 4
Views: 8959

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: 6927

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: 6163

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: 6081

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: 15648

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: 13403

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: 11450

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.
by les35
Fri Aug 09, 2019 4:57 pm
Forum: VAT & Excise Duties
Topic: VAT relief on legal fees for community hall
Replies: 5
Views: 13403

Re: VAT relief on legal fees for community hall

HMRC Notice is 708, and worth a read. Para 14.7.4, defining 'village halls' is wrong, though! If a discrete part of the building will be used for non-eligible activities, then that part will be standard rated. (We provide advice to many charities on zero rating of new community buildings. Do DM for ...
by les35
Wed Jul 24, 2019 3:41 pm
Forum: VAT & Excise Duties
Topic: I must pay VAT?
Replies: 1
Views: 10918

Re: I must pay VAT?

You should meet with an Accountant urgently to discuss these issues.
You may be able to register for VAT anyway to reclaim VAT incurred in the UK.
And, where you stock does not enter the UK, you will still need to retain evidence of shipping and delivery, etc.
by les35
Tue Jun 25, 2019 5:27 pm
Forum: VAT & Excise Duties
Topic: 5%VAT conservatory Roofs/conversions
Replies: 11
Views: 13964

Re: 5%VAT conservatory Roofs/conversions

This issue has been in the press recently, as such installations will generally revert to 20% from 1 October 2019.

Go to advanced search