UK VAT definition of sport

VAT is full of hair-splitting definitions with the latest debate on what is a sport?  Seems like an easy enough question doesn’t it?  Not for VAT though.  And not when it’s about Bridge of all things.   I know all too well that Bridge is a very hard game to learn but I never once thought […]

UK VAT claims on petrol allowances

Anyone claiming VAT on employee expenses should make sure they hold proper evidence otherwise their claims won’t safe.   This was a lesson learnt the hard way by a group of pharmacies trading as Cohens Chemist (Tribunal reference TC05643) when they had £67,000 VAT claims blocked. It’s very easy to be sniffy about details like […]

UK VAT & deciding what’s being sold

Here’s a case that goes to show you just have to read the rules objectively.  VAT will be due unless tightly worded exceptions apply.  No matter how hard you try you can’t push something into a VAT relief if it just shouldn’t be there. Maybe it’s just me but I think I heard echoes of […]

UK VAT is different (after all) for Making Tax Digital

I had been feeling increasingly worried about HMRC’s Making Tax Digital proposals as – despite various efforts – they seemed to be ignoring the very idea that VAT accounting can be complicated.  What relief to read this in the recently released consultation response document (here) – “The government understands the concerns about translating complex VAT […]

UK VAT on commercial building

I thought I’d share this lovely email from my happy clients – it’s what it’s all about! “Alison and Scott Harris from Harris Trucking Storage in Sheffield would like to express our appreciation to Melanie Lord at AVS. Due to a warehouse purchase, we had a rather large refund to apply for from HMRC. Due […]

Good VAT news on German call-off stock

Holding a stock of goods in another EU country can mean you have to register for VAT there as well.  As the German rules haven’t mirrored ours you had this dual registration problem even if the goods were already allocated to the customer – like with call-off stock.  KMLZ’s latest newsletter http://www.kmlz.de/en/node/448 outlines a court […]

UK VAT on Lap-dancing vouchers

It’s always important to look objectively at what you’re doing before deciding how to treat VAT, something that seems to have been lacking in Wiltonpark Ltd.  Here lap dancing vouchers were being treated as though they were VAT exempt money vouchers but the Court of Appeal disagreed. Wiltonpark operated table and lap dancing clubs in […]

VAT News from across Europe

A few changes are being made to VAT in other countries – thanks to KMLZ newsletter – “AUSTRIA simplifies burden of proof for intra-Community triangular supplies +++ BELGIUM is to abolish advance payments if quarterly VAT returns are filed +++ FRANCE may raise its standard VAT rate +++ HUNGARY is changing its mandatory invoice requirements […]

UK VAT on Adult Colouring Books

From April 2107 VAT will be due on all colouring and dot-to-dot books that aren’t specifically marketed as being suitable, or are actually unsuitable for under-18’s. HMRC have magnanimously announced their clarification ahead of imposing VAT to give suppliers chance to alter their products.  I think we can expect to see <18 stickers on the […]