VAT claims blocked

VAT claims blocked

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 […]

What is a zero-rated village hall?

What is a zero-rated village hall?

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 […]

UK Import VAT dangers

UK Import VAT dangers

There are lots of situations where there are UK Import VAT dangers.  Specifically 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 […]

Can VAT be reclaimed?

Can VAT be reclaimed?

Two very different cases through the VAT tribunal addressed the question of ‘Can VAT be reclaimed?’.  What was interesting was that both cases used the same tests to decide whether input VAT could be reclaimed and in one case whether […]

VAT on Deposits and prepayments

VAT on Deposits and prepayments

HMRC have announced new rules from 1 March 2019 for handling VAT on deposits and prepayments or other payments received in advance of delivering goods or services. Read more here. Prior to the change if a customer paid but then […]

VAT treatment of Vouchers

VAT treatment of Vouchers

The VAT treatment of vouchers has always been nightmarish and while new rules introduced in January 2019 (read more here) will make for an easier road, until previously issued vouchers have washed through the system we will still have scope […]