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 […]

UK VAT on food or lawn seed?

UK VAT on food or lawn seed?

A case that has proved, yet again, you should never optimistically apply the VAT rules is Westland Horticulture (TC07283). In a case looking at whether a supply should be classified for UK VAT as food or lawn seed, apparently there […]

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! […]