Exempt Health or VATable Beauty?

Exempt Health or VATable Beauty?

It is always worth remembering that VAT works on a ‘guilty until proved innocent’ basis.  Knowing that a VAT exemption applies to health services does not mean that exemption necessarily extends to all services that someone might think of as […]

UK VAT if the Price Changes

How to handle UK VAT if the Price Changes

HMRC have announced new rules from 1 September 2019 for how to handle UK VAT if the price changes. How do you deal with VAT adjustments if prices are decreased or increased? Price adjustments can occur a long time after […]

Careless or deliberate penalties?

Careless or deliberate UK VAT penalties?

The question of when an error should be treated as being deliberate versus careless is a crucial one to answer in terms of the rate of penalty to apply.  so how do you decide is someone is liable to careless […]