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Where Taxpayers and Advisers Meet

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by les35
Fri Apr 08, 2011 3:20 pm
Forum: VAT & Excise Duties
Topic: VAT CLARIFICATION SOUGHT ON FRENCH LORRY REPAIR
Replies: 4
Views: 732

Re: VAT CLARIFICATION SOUGHT ON FRENCH LORRY REPAIR

The Place of Supply rules provide the answer to the query. VAT Notice 741A chapter 8 deals with the situation where your supply is to business registered for VAT in another Member State. The type of work you are carrying out falls in the category of 'work carried out on goods.' To demonstrate that t...
by les35
Fri Apr 01, 2011 6:42 pm
Forum: VAT & Excise Duties
Topic: DIY Claim - VAT Charged in Error.
Replies: 13
Views: 2239

Re: DIY Claim - VAT Charged in Error.

In my experience, Customs apply the D-I-Y rules quite strictly. All claims are dealt with by the same team, so they have some experience, which is helpful. However, they do check that claims meet all the conditions. I don't recall doing a claim without it being challenged in some way. You will be aw...
by les35
Mon Jan 31, 2011 1:26 pm
Forum: VAT & Excise Duties
Topic: Vat/Toms for sports events companies
Replies: 3
Views: 999

Re: Vat/Toms for sports events companies

One of the most well-respected TOMS experts is Martin Pooley (www.pooley.co.uk). Do speak to him, and mention my name!
(Les Howard)
by les35
Wed Oct 29, 2008 4:29 pm
Forum: VAT & Excise Duties
Topic: Peppercorn Rent
Replies: 1
Views: 1396

I heard that HMRC are being very strict on the level at which a peppercorn rent is to be treated as non-business. They have insisted, in correspondence that a peppercorn rent must not exceed £1.
I welcome your comments!
by les35
Wed Oct 29, 2008 4:26 pm
Forum: VAT & Excise Duties
Topic: VAT on leasehold property
Replies: 2
Views: 696

In principle, VAT incurred prior to registration can be recovered under reg 111. HMRC Notice 700 chapter 11 refers to this.

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