Category: HMRC

Day Care Centre wins UK VAT argument

Great news for welfare service providers with a fair but surprising decision in the VAT tribunal that basically HMRC were wrong to rely on the wording used in UK legislation. Learning Centre (Romford) Ltd [2017] TC 05946 was the lead case in an argument that they were entitled to apply the welfare VAT exemption.  The […]

UK VAT & sport

Back in February I was more than a little cynical about the European Court of Justice (ECJ) being asked to decide whether playing duplicate contract bridge was taking part in a sport.  I thought I’d be in good company with the man on the Clapham Omnibus in thinking it was a pretty silly idea but […]

Air Ambulance gets UK VAT refund!

It’s always a wonderful thing getting a good answer for a client but getting a nice big fat refund for my air ambulance client has even more feel good about it.  All involved are very happy and I’m feeling rather proud. And did you know?  It was only when I started helping this air ambulance […]

UK VAT Registration – a very close shave

I’ve just read the most surprising VAT tribunal decision in the case of Mr & Mrs Belcher (TC05891) who seem to have been very lucky indeed.  I would definitely not recommend anyone adopting the same arrangements for their own business; I doubt many would achieve the same outcome. The argument was whether Mr & Mrs […]

UK VAT rule – ‘No invoice, no claim’

Here’s a rare thing – a straightforward VAT rule! ‘No invoice, no VAT claim’ is the consistent line coming out of tribunal so it really is worth checking your files. In theory HMRC can accept alternative evidence if it’s “almost impossible”, or “excessively difficult” to obtain a valid VAT invoice from the supplier but it […]

UK VAT – HMRC deadlines

Chasing HMRC this morning (6 April) for a response to a letter sent 4 weeks ago and I learn their reply of 23 March will take up to 2 weeks to arrive!!!  Why?  Surely this is madness? And yet here we are jumping through hoops to meet a 14 day deadline imposed by HMRC to […]

UK VAT on flowers -v- food

Always remember VAT works on the ‘guilty until proven innocent’ principle.  VAT is due unless a specific relief applies.  All of the VAT reliefs are narrowly applied so you should avoid expecting HMRC to be generous in any interpretation. Busily buying seeds reminded me of the fine line between zero-rated seeds for growing food and […]

UK VAT Flat Rate confusion

You might know that service businesses that don’t buy in goods or materials will have to pay a higher VAT flat rate from April.  Question is do you understand who will be affected and how? The new rules were covered in a recent HMRC webinar, which actually proved to be quite entertaining.  HMRC referred to […]

UK VAT due when the customer collects

Always remember that VAT is due unless you can prove it isn’t.  Proving that goods have left the UK is an absolute rule that should never be overlooked.  If you can’t prove it then VAT is due to HMRC.  It’s all about having the right bits of paper. The tribunal decision in Grange Road Car […]

UK VAT Flat Rate News

If you’re interested in the VAT Flat Rate Scheme increase affecting limited cost businesses you can find out more in HMRC webinars on Wednesday.  HMRC are running two webinars when they outline the test that will need to be applied. Wednesday 01 March 12:00 to 13:00 Register now for this meeting Wednesday 01 March 14:00 to […]