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September 2021
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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August 2021
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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July 2021
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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June 2021
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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May 2021
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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April 2021
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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March 2021
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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February 2021
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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January 2021
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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November 2020
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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September 2020
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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August 2020
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.
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July 2020
FAQ about whether VAT should be charged on the sale of goods, if the proceeds of the sale are donated to charity.
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June 2020
FAQ on whether income from government loans and grants to support businesses during the Covid-19 pandemic are subject to VAT.
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May 2020
FAQ on how what my client should do to rectify a error that was spotted when they were reviewing their VAT returns over the last 12 months.
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April 2020
FAQ on on whether a VAT registered company can claim VAT back for round sum payments or allowances.
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March 2020
FAQ on whether a client, who provides both taxable and exempt supplies, can reclaim the VAT back in relation the exempt supplies.
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January 2020
FAQ on whether a client, who has two separate business, needs to register for VAT given his combined income.
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December 2019
FAQ on whether a client, who is a builder on the Flat Rate Scheme, can use the second hand margin scheme when selling a vehicle at a value less than the price he originally paid for it.
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November 2019
FAQ on how an architect client should treat his occasional outsourcing to other architect firms, who are not VAT registered, and whether their work should be entered in box 7.