In a surprising case decided by the First Tier Tribunal, Sacutia Healthcare Ltd (TC06844) had its VAT claims blocked due to shortfalls in the supplier’s accounting procedures. This decision seems like an alarming shift in responsibilities surrounding VAT. Not only […]
Two very different cases through the VAT tribunal addressed the question of ‘Can VAT be reclaimed?’. What was interesting was that both cases used the same tests to decide whether input VAT could be reclaimed and in one case whether […]
If you can’t pay the VAT you owe on time, you should try to not delay in contacting HMRC to ask for a ‘Time to Pay Arrangement’ (TTP). How to get Time to Pay UK VAT? Handled in the right […]
I have heard this question asked countless times: ‘Is VAT due on commission?’. Such a simple question but with a real can of worms for an answer. The reason for that is, not only can commission be paid on just […]
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 […]