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Where Taxpayers and Advisers Meet

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by Trevor S
Mon Jun 22, 2020 10:54 pm
Forum: VAT & Excise Duties
Topic: VAT on subscription website, zero rated??
Replies: 1
Views: 802

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...
by Trevor S
Mon Jun 15, 2020 10:09 pm
Forum: VAT & Excise Duties
Topic: Option to Tax oversight
Replies: 3
Views: 1333

Re: Option to Tax oversight

No problem, hope that your client is successful!

Trevor
by Trevor S
Tue Jun 09, 2020 10:40 pm
Forum: VAT & Excise Duties
Topic: Charging points and VAT
Replies: 4
Views: 1095

Re: Charging points and VAT

From a VAT perspective, I don't think that the use of the vehicle is particularly relevant to the VAT treatment of the installation. The vehicle belongs to the employee, so the only VAT that the employer is entitled to reclaim in respect of business use is the fuel element of any mileage allowance p...
by Trevor S
Mon Jun 08, 2020 10:25 pm
Forum: VAT & Excise Duties
Topic: Option to Tax oversight
Replies: 3
Views: 1333

Re: Option to Tax oversight

You may want to read this section in HMRC's internal manuals and the pages that follow: https://www.gov.uk/hmrc-internal-manuals/vat-land-and-property/vatlp22400 Essentially there are two stages. The taxpayer must decide to opt to tax, then they must notify HMRC of their decision. The decision canno...
by Trevor S
Wed Mar 11, 2020 7:06 pm
Forum: VAT & Excise Duties
Topic: Expat in USA. PAying VAT on PPI claim payments
Replies: 4
Views: 1846

Re: Expat in USA. PAying VAT on PPI claim payments

An exception to the general rule is provided in section 12.6 of notice 741A. I don't know whether your agent's services would fall into this category, but it's probably the only exception which may apply. You could always direct your agent to that section if you believe that it covers the supply, bu...
by Trevor S
Wed Mar 11, 2020 1:29 pm
Forum: VAT & Excise Duties
Topic: Expat in USA. PAying VAT on PPI claim payments
Replies: 4
Views: 1846

Re: Expat in USA. PAying VAT on PPI claim payments

The PPI agent is supplying a service to you, rather than exported goods. As detailed in HMRC's notice 741A, the requirement to charge VAT on services is based on the place of supply. For most B2C (business to consumer) transactions, the place of supply is the country where the supplier belongs. Ther...
by Trevor S
Sun Mar 08, 2020 11:21 pm
Forum: VAT & Excise Duties
Topic: VAT refund at airport - hair transplant eligible?
Replies: 4
Views: 1334

Re: VAT refund at airport - hair transplant eligible?

Although, for the reasons mentioned, I don't believe that it's relevant to this query - a note on Brexit... We have technically left the EU, but are currently in a transition period where (in practice) the rules are unchanged. This is due to last until the end of 2020. After the transition period, t...
by Trevor S
Sun Mar 08, 2020 11:06 pm
Forum: VAT & Excise Duties
Topic: VAT refund at airport - hair transplant eligible?
Replies: 4
Views: 1334

Re: VAT refund at airport - hair transplant eligible?

I believe that this would be seen as a supply of services, rather than goods. Where the customer is not a business, most services are liable to VAT in whichever country the supplier is based - with no right of refund, regardless of whether or not the customer lives in an EU member state.
by Trevor S
Fri Feb 28, 2020 12:03 am
Forum: VAT & Excise Duties
Topic: Agent or not?
Replies: 2
Views: 765

Re: Agent or not?

Apologies for the predictive text on my phone ... the first sentence of my previous post should start: "I'd always suggest looking at the contracts..."
by Trevor S
Thu Feb 27, 2020 11:59 pm
Forum: VAT & Excise Duties
Topic: Agent or not?
Replies: 2
Views: 765

Re: Agent or not?

I'd always suggest looking at the contents to get an idea of the intended supply chain. But, without that, here are some thoughts/possibilities. It's hard to see how X could be making any supply. So the £5 is not consideration for a supply by X to anyone. Y is making a supply of goods to X. If the c...

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