There aren’t many areas of tax law that make the mainstream news, and there certainly isn’t much in it to make people laugh. The labyrinthine weirdness of the UK’s VAT system achieves both every now and then.[i] “Recent VAT cases that have … Continue reading Some Very Strange VAT Rules
time for action sign Monthly Repeated Dates 19th of each month. Construction Industry Scheme (CIS) deadlines monthly returns Monthly payment of PAYE/Class 1 NICs if by non-electronic methods 22nd of each month. Online payments – the … Continue reading Important Dates
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
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 –
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
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
Our client is a Limited Company and runs a swim school, teaching children. The client’s turnover is close to £85,000. Is our client making exempt supplies of education and therefore does not need to register for VAT? Exemption from VAT applies to … Continue reading Private Swimming Lessons – VAT Exempt or not?
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
Did you know that with Avanti's Pic 'n' Mix services you can tailor make an accountancy package to suit your requirements? Are you a start up who is looking for an accountant or are you looking for a new approach to your accounts? Whether it's … Continue reading Appoint Avanti And Keep Sweet With HMRC
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
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
Our client runs a Café, and de-registered for VAT back in May 2018, claiming they believed their turnover would not exceed the deregistration threshold of £83,000 over the following 12 months. This was due to a slump in trade because of a local … Continue reading VAT Re-Registration Required or Not?