A client of Avanti is an IT consultant, operating through a VAT registered UK company. He is supplying consultancy services to another UK IT business. He has incurred hotel, travel and meal expenses, and is charging these on to the company he is … Continue reading VAT & Recharged Expenses
HMRC removes online VAT registration certificates
Accountants and tax advisers have been able to view the VAT registration certificates of their clients listed in the old Government Gateway account (GGA) for many years. Businesses have been able to view them in the Business Tax Account (BTA). But … Continue reading HMRC removes online VAT registration certificates
VAT Question Of The Week –
Q: My client is a travel agent working for the corporate sector, booking hotels for staff; mainly sales reps travelling around the UK. Although she has booked the hotel in the name of the company, naming the guest, and the guest obviously knows the … Continue reading VAT Question Of The Week –
Vat Question Of The Week – Distance Selling In The UK
Q: My client who is a small retailer specialising in bespoke leather goods, and all sales to date have been within the UK. In order to expand her customer base, she is launching a website and planning to sell through Amazon. Are there any VAT … Continue reading Vat Question Of The Week – Distance Selling In The UK
VAT Question Of The Week – Home Office
A client is the director of an interior design company. The company rents a small unit for storing stock, but this space is not really suitable for use as an office. She is exploring the possibility of having a home-office erected in her garden. … Continue reading VAT Question Of The Week – Home Office
VAT Question Of The Week – Flat Rate Pre-Registration VAT
A client is about to register for VAT and wants to use the flat rate scheme as she meets the conditions and it would be beneficial to her. However, her intention is to register for normal VAT initially, in order to recover pre-registration input … Continue reading VAT Question Of The Week – Flat Rate Pre-Registration VAT
VAT Question Of The Week – Private Tuition
A client is a Limited Company and runs a swim school, teaching children. The client’s turnover is close to £85,000. The client would like it confirmed that they are making exempt supplies of education and therefore does not need to VAT … Continue reading VAT Question Of The Week – Private Tuition
VAT Question Of The Week – Compulsory Purchase Orders And VAT
A Client owns some land that he is required to sell under a Compulsory Purchase Order in connection with the development of HS2. He has opted to tax the site as he paid VAT on the purchase, and when he relocated his business, he began to let it out … Continue reading VAT Question Of The Week – Compulsory Purchase Orders And VAT
VAT on Double-Cab Vehicles
The VAT definition of a car is that it is a vehicle to be used on public roads that has three or more wheels and is either constructed or adapted solely or mainly for the carriage of passengers, or has to the rear of the driver’s seat roofed … Continue reading VAT on Double-Cab Vehicles
VAT & Distance Sales
If goods are sent from the United Kingdom to a customer in another EU Member State, and that customer is not registered for VAT (i.e. the customer is private individual / charity etc), UK VAT at the standard rate will normally be charged. These … Continue reading VAT & Distance Sales