HMRC introduced a new VAT Domestic Reverse Charge that applies to all construction services from 1 March 2021. The important VAT Domestic Reverse Charge rules do not have an entry threshold and have had a significant impact on the administrative […]
Can HMRC reject your VAT registration application? The short answer is no, not if you are making or intending to make supplies in the UK. Yet HMRC are rejecting applications. Sometimes it’s where trade hasn’t yet started but other times […]
What to do about a delayed VAT number. What should you do if you need a VAT registration but you can’t get one? How can you issue invoices while you’re waiting for a UK VAT number? This has been a […]
How VAT penalties are calculated depends on how the error came about. How did you come to make the mistake? Essentially whether the VAT error was careless or deliberate. The question of when an error should be treated as being […]
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! […]
In a surprising case decided by the First Tier Tribunal, Sacutia Healthcare Ltd (TC06844) had its VAT claims blocked due to shortfalls in the supplier’s accounting procedures. This decision seems like an alarming shift in responsibilities surrounding VAT. Not only […]