Frequently asked questions from Markel Tax on value added tax.
Note these FAQs were correct at the time of going to press and should be considered as principles based guidance. To check current validity, call the Markel Tax helpline.
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FAQ on whether money donated to charity from the sale of luggage and accessories falls outside the scope of VAT.
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FAQ on what to do in the interim period while HMRC is processing and application to form a new VAT group.
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FAQ on the liability for VAT on a service charge applied by a restaurant, depending on whether the charge is optional or compulsory.
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FAQ on what counts at the Place of Supply (POS) for goods moved between two continental European countries, by a UK based contractor.
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FAQ on whether the commission income on sales of third party art by a gallery owner falls below the VAT threshold.
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FAQ on the VAT status of a charity that is employing the services of a carpet fitter who is installing carpets in an existing commercial property.
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FAQ on what rate of VAT should be applied when a client charges an electric vehicle using a commercial charging point at a petrol station, whilst travelling for business.
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FAQ on the rules around time limits for correcting VAT errors and backdated VAT claims, looking at the case of a company who received invoices for 6 years worth of VAT from a previously non-VAT registered supplier.
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FAQ about a client who has gone over the VAT registration threshold for the first time and wants to join the Flat Rate Scheme immediately, but there is concern that they won't be able to get any pre-registration VAT back unless it meets the FRS capex criteria.
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FAQ about whether a client, who bought and imported some furnishings from the EU, should have paid VAT on the imports. They were not charged VAT by the supplier or freight carrier.
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FAQ about the VAT implications for a client who is a residential property developer looking to buy a plot of land where the vendor has opted to tax, and whether the client can disapply the vendor’s OTT.
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FAQ about a ‘soft landing’ for not having digital links when submitting VAT returns to HMRC. The firm in question has two strands to their business and for one of them, the accounts data has to be entered in to the MTD portal manually.
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FAQ on how the new domestic reverse charge (DRC) VAT rules (which came into force on 1 March 2021) apply within the Flat Rate Scheme.
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FAQ on the VAT implications for a hairdressing business investigating cutting costs by restructuring and switching their current employees to self-employed staff.
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FAQ on services reportable under the Construction Industry Scheme (CIS), concerning whether a client who supplies labour to building firms should be charging VAT after 1 March 2021.
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FAQ on the VAT liability for the fee that an estate agent receives every time he passes on a client to his adviser contact, who arranges their mortgages for them.
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FAQ on how VAT rules have changed for British companies selling UK stock globally, now that the United Kingdom has left the European Union.
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FAQ on whether a medically-trained therapist, providing services such as meditation techniques to improve clients' mental health, can claim a VAT exemption for supplies under the health exemption, even though they are not a member of any health professional body.
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FAQ on whether a decorator is able to quote 20% VAT for their services, when working on a property that houses a VAT exempt service.
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FAQ about whether my café client can benefit from the reduced VAT rate and the Eat-Out-to-Help-Out scheme, introduced in response to COVID-19.