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UK VAT claims – payment is just not enough

UK VAT claims – payment is just not enough

There are lots of situations where a business pays for something but that doesn’t necessarily mean it can claim back input VAT on the cost.  Just because a person is making a payment doesn’t give them entitlement to claim back any VAT charged on the cost.  The...
Why thinking about UK VAT is important

Why thinking about UK VAT is important

Yet another example of why it is so important think about VAT before a deal is finalised and make sure the proposed VAT treatment is clearly communicated. I was talking about the importance of thinking about VAT before getting to the point of issuing a sales invoice...
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...
UK VAT Registration – a very close shave

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...
UK VAT on flowers -v- food

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...