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VAT

Frequently asked questions from Markel Tax on value added tax.

Manually inputting paper records to comply with MTD

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August 2019

FAQ on whether a client has to retrospectively input a large volume of purchase data captured in ledgers into his digital records to comply with Making Tax Digital.

VAT registration if no UK supplies

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July 2019

FAQ on whether a UK-based consulting company, providing strategy consultancy services to USA and Canadian based businesses only, can avoid VAT on general business costs and and sub-contracted services.

VAT construction reverse charge

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September 2019

FAQ on whether the new domestic reverse charge for construction services coming in from 1 October 2019 will affect my client supplies, who supplies construction services, usually as a sub-contractor to a main contractor.

VAT liability of flooring materials used in new-build property

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June 2019

FAQ on whether a flooring contractor should zero rate a whole invoice for materials used to fit out a new build dwelling, which included a mixture of hardwood flooring, carpets and ceramic floor tiles.

VAT zero rating on services carried out for a disabled customer

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May 2019

FAQ on whether a client, who is a central heating engineer, is correct in stating that work they carried out to install a new central heating system in the home of a disabled person is eligible for zero rating.

TOGC in a property that is partially-let

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April 2019

FAQ on whether the sale of a property can be classed as a transfer of a business as a going concern (TOGC) for VAT purposes, as the occupier, who is buying the premises, rents out part of the building to a third party.

Manual entry of client's data into MTD accounting software

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March 2019

FAQ on an accountants's obligations under MTD, when working for a retailer client who is unable to download transaction data into a format that can be uploaded into accounting software.

Claiming back VAT under the DIY self-build scheme

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February 2019

FAQ on whether an individual who wants to construct her own house on land she owns, can claim VAT charged by an Italian supplier for building materials.

Can a firm reclaim VAT on a benefit in kind?

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January 2019

FAQ on whether a client can reclaim VAT on the fuel element of the mileage allowance paid as a benefit to employees who use their own cars for work.

What is the VAT liability for the supply of vaping products?

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June 2018

FAQ on the rate of VAT chargeable by a retailer selling vaping products on the high street and the status of these smoking products according to HMRC.