Brexit & the Tariff

Why are Tariff codes important?

Brexit pushed a lot of businesses into having to deal with a lot of new rules which now form the nuts and bolts of moving goods around Europe so it is important to get them right. Understanding how Tariff codes […]

Important new VAT rules for Construction Services from 2019

VAT Domestic Reverse Charge

HMRC introduced a new VAT Domestic Reverse Charge that applies to all construction services from 1 March 2021.  The important VAT Domestic Reverse Charge rules do not have an entry threshold and have had a significant impact on the administrative […]

HMRC rejecting applications

Can HMRC reject your VAT registration?

Can HMRC reject your VAT registration application? The short answer is no, not if you are making or intending to make supplies in the UK.  Yet HMRC are rejecting applications.  Sometimes it’s where trade hasn’t yet started but other times […]

What to do about a delayed UK VAT number

What to do about a delayed UK VAT number

What to do about a delayed VAT number.  What should you do if you need a VAT registration but you can’t get one? How can you issue invoices while you’re waiting for a UK VAT number? This has been a […]

Careless or deliberate penalties?

How VAT penalties are calculated

How VAT penalties are calculated depends on how the error came about.  How did you come to make the mistake?  Essentially whether the VAT error was careless or deliberate.   The question of when an error should be treated as being […]

VAT claims on cars.

VAT claims on cars. Is it business or personal?

A refreshingly unexpected decision from the tribunal that three cars (an Audi A8, a Mini Cooper and a Porsche Cayenne), kept at the director’s home address were not available for private use – with the result?  Full input VAT recovery! […]