Accounts -v- VAT returns values not matching can lead to problems with HMRC. One of the standard checks run by HMRC when reviewing an organisation’s records is to compare the statutory account with the VAT returns submitted. It is always […]
Rules surrounding Disaggregation and whether there is one business or two are important to consider. This can lead to the correct person not recognising the correct amount of turnover especially where one or both businesses is not VAT registered. We […]
There are numerous old chestnuts in the world of VAT and one such is single -v- multiple supplies. In English – for VAT – is it one thing or two? Should the sale be treated as one single thing with […]
There are always blurred edges around any VAT relief which is why this is where the danger lies. Time and again we see cases in the tribunal where someone has assumed there is no VAT but HMRC disagree. One of […]
Thanks to Volkswagen Financial Services UK Limited (VWFS) pursuing a very hard fought argument all the way to the Court of Justice of the European Union (CJEU case reference C-153/17) we now have clarity on overhead VAT claims for partial […]
This is a classic minefield. When is UK VAT due on staff or is it healthcare and exempt? There is no doubt that VAT is applied inconsistently in the temporary staff market so some people must be getting it very […]