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How to avoid VAT problems

How to avoid VAT problems

My recommendation is that you adopt a pedantic approach when applying VAT procedures.  The devil’s in the detail of every VAT relief so it’s important to make sure procedures are secure to protect against a challenge from HMRC. There are lots of VAT procedural...
Is it UK VAT zero-rated, exempt or both?

Is it UK VAT zero-rated, exempt or both?

When deciding how VAT applies to a transaction I always start with asking ‘what is it?’  In theory this tells you whether there’s any VAT relief and generally points to a clear ‘yes’ or ‘no’ answer.  However we recently saw a rare event when the tribunal decided the...
Day Care Centre wins UK VAT argument

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...
UK VAT & sport

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...
Air Ambulance gets UK VAT refund!

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...