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Advising a client on incorporation Publication date: 27.11.2019
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You are taking on a self-employed trading client. Their business had been loss making for a number of years before turning a modest profit in the most recent tax year. They have just secured a long-term contract that will see profits increase considerably and are now looking to incorporate for tax purposes. What should they consider?
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Unregistered overseas businesses Publication date: 04.05.2016
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HMRC is to force overseas businesses selling into the UK through online marketplaces to register for VAT. What’s to know?
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Latest from HMRC Publication date: 04.05.2016
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Latest from HMRC..Revenue & Customs Brief 4/16. VAT MOSS - Simplifications for businesses trading below the VAT registration thresholdThis Brief outlines the simplifications available to businesses trading below the registration threshold (currently £83,000) that make supplies of digital services (telecommunications, broadcasting or electronically...
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Working on goods overseas Publication date: 04.05.2016
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Your business supplies goods to businesses outside the UK. From time to time it’s called upon to carry out works to those goods overseas. What are the VAT consequences for you?
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Bedale Golf Club Ltd v Revenue & Customs [2015] UKFTT 446 (TC).Taxable supplies Publication date: 04.05.2016
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Bedale Golf Club Ltd v Revenue & Customs [2015] UKFTT 446 (TC).Taxable supplies..The case. This was an appeal against an assessment for VAT claimed on the maintenance and repairs to the lift in the clubhouse, the refurbishment of chairs and new curtains in the bar and lounge area. The facts. Bedale Golf Club (B) was partially exempt. It argued that...
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VAT and LPA receivers Publication date: 04.05.2016
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Confusion has surrounded the obligations of Law of Property Act (LPA) receivers when dealing with a borrower’s VAT position. What can they claim and what do they have to pay over to HMRC?
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Claiming back VAT after deregistration Publication date: 04.05.2016
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For a variety of reasons your business might choose to deregister for VAT. However, it can still incur costs after the deregistration process. Can it recover the VAT on these costs?
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Simon Coates v Revenue & Customs [2015] UKFTT 460 (TC). Inaccurate returns Publication date: 04.05.2016
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Simon Coates v Revenue & Customs [2015] UKFTT 460 (TC). Inaccurate returns..The case. This is an appeal against a penalty for careless inaccuracy following a claim under the DIY housebuilders scheme where eight supplier invoices should have been zero-rated. The facts. HMRC wrote to Mr Coates (C) stating: “All claims submitted for a DIY VAT refund...
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Giving away a company-owned property Publication date: 04.05.2016
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Different VAT treatments can apply to transactions involving property, depending on the type of building and the nature of the arrangement. So what’s the position if a company gives away a property to one of its director shareholders?
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Refurbishing a property - beware of the CGS Publication date: 04.05.2016
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If you are refurbishing or extending a commercial property this could bring you into the capital goods scheme or extend your existing adjustment period. What do you need to know?
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