How we prevent VAT problems

How we prevent VAT problems

I was recently having a drink with a really good, old friend and laughed when he asked me what do we actually do?  It was funny given that I set up AVS in 1994 and I’ve known him for longer […]

When to issue VAT zero-rating certificates

When to issue VAT zero-rating certificates

A lesson here for anyone faced with deciding when to issue VAT zero-rating certificates.  As shown in the case here, issuing qualifying use certificates on new buildings when you shouldn’t is bad news, you simply cannot be too careful. Aside […]

VAT and village halls

VAT and village halls

Not for the first time HMRC have lost their argument trying to withhold VAT relief on a community building. Centred on the difficult question rules surrounding VAT and village halls, HMRC’s stance has led to a real cost in lots […]

Farmer’s VAT Flat Rate Success

An argument about whether a farmer is entitled to use the Farmers’ VAT Flat-rate Scheme has finally been settled after going right through the UK appeal process and all the way to the Court of Justice of the EU. The […]

Who knew? The complete mystery of VAT exemption

I was interested to read a recent study by Ipsos MORI exploring knowledge of partial exemption within businesses. Given that their sample of >5,000 organisations was biased towards larger businesses all based in the 17 sectors typically making exempt supplies, […]