Careless -v- Deliberate

You may have become aware of HMRC’s increasingly aggressive approach to applying penalties to VAT mistakes.  We have certainly had arguments with them about what is careless and what is deliberate.  One officer told me that not checking out the […]

The importance of getting it right at the start

Never more so than in the construction industry, is it really important to get the VAT treatment of sales invoices right from the outset. As J&B Hopkins Ltd BVC524 found to its £220K cost, you cannot always correct the position […]

Shared invoice responsibilities

In a surprising case decided by the First Tier Tribunal, Sacutia Healthcare Ltd (TC06844) was prevented from claiming input VAT due to shortfalls in the supplier’s accounting procedures. This seems like an alarming shift in responsibilities surrounding VAT. Not only […]

Fancy football work

I believe there has been a lot of unfair treatment applied to charitable buildings over the years. The VAT law sets out to zero-rate such projects including buildings similar to village halls. But here is the tricky part. What exactly […]

UK Import VAT dangers ahead

There are lots of situations where goods are coming into the UK but the import is looked after by someone who is not the owner.  HMRC have woken up to this mismatch and issued a business brief (click) confirming how […]

Smell tests

Two very different cases through the VAT tribunal used the same tests to decide whether input VAT could be reclaimed and in one case whether a mis-declaration penalty applied. In McCord (TC06812) the invoices related to qualifying cars and in […]