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UK VAT on Harley-Davidson Membership Subscriptions

UK VAT on Harley-Davidson Membership Subscriptions

Not for the first time the VAT tribunal has had to decide whether VAT has to be paid on the full customer payment or only part of it.  This time the argument centred on subscriptions paid for membership of the Harley-Davidson Owners Group (HDOG), which is run as part...
How to make UK VAT claims on building a care home

How to make UK VAT claims on building a care home

UK VAT can now be claimed on building a care home.  If VAT has been paid on building a care home within the last four years then a VAT refund may be available.  This potential windfall follows Pennine NHS Trust winning their argument that construction of a care home...
VAT on construction – what exactly is a new building?

VAT on construction – what exactly is a new building?

You might know there is no VAT due on building a new house, but have you ever stopped to ask exactly what is a new house?  This is one of those hair-splitting debates that has bounced around the VAT tribunal for years but has finally been clarified by HMRC’s...
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...
UK VAT rule – ‘No invoice, no claim’

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...
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...