Case Studies

High-end interior designer - High-end interior designer shipped goods over long projects and HMRC disputed the zero-rating for exported goods. The dispute followed a HMRC inspection where they refused to accept that goods had been exported potentially leading to >£400k VAT falling. We were… more
German supplier - German supplier of knee replacement tissue needed to know if UK VAT fell due. This involved questions of whether the supply was of goods or services and contrasts with EU interpretations. We found the supply to be services of growing… more
Disabled child - Disabled child - how much of a building project to benefit a disabled child could be zero-rated? The solicitor had been engaged to manage a clinical negligence settlement which involved significant property alteration to make the house suitable for the… more
Charity owning significant property - Charity owning significant property portfolio but never registered for VAT - was this the best idea? Advice in relation to costs being incurred on planned property development leading to 4-year back-dated registration securing VAT claims >£100k led also to the… more
Cathedral - Cathedral was planning significant works but needed to quantify VAT cost for HLF bid. Zero rating for charity buildings, disabled relief, business use areas and the special scheme for cathedrals had to be taken into account when quantifying how much… more
Buyer of frozen berries - Buyer of frozen berries from outside the UK to make berry powder and asked if this should be zero-rated. The food zero-rating is convoluted but by considering the legislation and case law we established the liability of the powdered berries… more
Icelandic company - Icelandic company imported IT goods into UK and needed to find a way to recover the import VAT. The accountant could not make the costs recoverable however by acting as UK VAT Agent we were able to establish a short-life… more
Baby products supplier - Baby products supplier had been charging VAT on all sales including baby towels. Exploring legislation and case law we were able to show zero rating applied and present arguments against unjust enrichment provisions leading to a >£60k refund plus ongoing… more
Kids party/holiday provider - Kids party/holiday provider centred on art classes was facing VAT registration and a reduction in profit. Referred by their business coach we explored the extent of applying the education exemption. As art is a subject taught in schools we found… more
Limited Partnership - Limited Partnership unsure of VAT on property and concerned by VAT on unusual transactions. Acting for the solicitors handling surrenders of leases to create a residential development we were able to structure the transactions so that they were incurred by… more
National Citizenship Scheme provider - National Citizenship Scheme (NCS) provider unsure of VAT treatment and whether VAT should be factored into their overheads. The accountants asked whether VAT was due on NCS arrangements or covered by education exemption? We discussed and researched by reference to… more
Not-for-profit child guardians - Not-for-profit child guardian service provider unsure of the VAT treatment and if over-charging clients. The accountants were unsure and asked us to establish whether VAT had been charged in error on guardianship services to parents of students studying in the… more