VAT claims on cars.

VAT claims on cars. Is it business or personal?

A refreshingly unexpected decision from the tribunal that three cars (an Audi A8, a Mini Cooper and a Porsche Cayenne), kept at the director’s home address were not available for private use – with the result?  Full input VAT recovery! […]

How to avoid VAT problems

My recommendation is that you adopt a pedantic approach when applying VAT procedures.  The devil’s in the detail of every VAT relief so it’s important to make sure procedures are secure to protect against a challenge from HMRC. There are […]

Day Care Centre wins UK VAT argument

Great news for welfare service providers with a fair but surprising decision in the VAT tribunal that basically HMRC were wrong to rely on the wording used in UK legislation. Learning Centre (Romford) Ltd [2017] TC 05946 was the lead […]

UK VAT on Flowers or Food

Always remember VAT works on the ‘guilty until proven innocent’ principle.  VAT is due unless a specific relief applies.  All of the VAT reliefs are narrowly applied so you should avoid expecting HMRC to be generous in any interpretation. Busily […]