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VAT

Frequently asked questions from Markel Tax on value added tax.

VAT rate for renovation of a building housing an exempt service

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September 2020

FAQ on whether a decorator, employed to redecorate local GP surgery, is able to charge 20% VAT for their work, even though the medical services provided from the surgery are exempt.

VAT changes in response to the coronavirus pandemic

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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.

VAT and donations

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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.

VAT and coronavirus grants

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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.

VAT errors

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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.

VAT on claims for subsistence

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April 2020

FAQ on on whether a VAT registered company can claim VAT back for round sum payments or allowances.

VAT - partial exemption

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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.

VAT registration

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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.

VAT flat rate scheme and vehicle sale

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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.

VAT - box 7

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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.

Pre-registration - VAT

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October 2019

FAQ on whether a client can reclaim VAT on a vehicle purchased prior to incorporating his business, when he was working as a sole trader.

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 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 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 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.

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