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National Car Parks Limited v HMRC TC/2014/01114. Overpaid VAT Publication date: 29.06.2016
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National Car Parks Limited v HMRC TC/2014/01114. Overpaid VAT..The case. This appeal concerned the application of VAT to overpayments made by customers at National Car Parks Limited (NCP)’s pay and display car parks in the UK. The claim for overpaid VAT amounted to £488,669.09. NCP argued that they were voluntary payments in excess of car parking...
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Sundry income - don’t miss out Publication date: 29.06.2016
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Like most businesses you probably have so-called sundry income that is outside your normal trading income. Why is it important that you account for VAT on this income correctly?
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VAT on residential construction Publication date: 29.06.2016
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There are special rules regarding the recovery of VAT on costs related to the construction of a residential house. What are those rules and what can’t you recover VAT on?
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Getting VAT back on equipment supplied to workers Publication date: 29.06.2016
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Currently you pay your employees an allowance to buy equipment which they use for work. But a business associate says it’s more VAT efficient for you to buy the equipment and lend it to your staff. Is this correct?
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Sports & Leisure Group v HMRC TC/2014/06121. Membership income Publication date: 29.06.2016
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Sports & Leisure Group v HMRC TC/2014/06121. Membership income..The case. Sports & Leisure Group (SL) operates health and fitness clubs and made a claim for £434,880 for overpaid output tax on certain membership income. VAT had been accounted for on all membership subscriptions and SL claimed that part of the payments should have been treated...
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Are your contractors insured? Publication date: 04.03.2015
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To minimise your potential liability when using contractors, check that they’re fully insured. Use our new letter to make sure they’re covered.
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Who to contact in the event of an emergency? Publication date: 04.03.2015
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When something goes wrong it’s useful to have a list of telephone numbers to hand so that staff can obtain help quickly. We’ve updated our Emergency Contacts List, what’s now included?
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Should you do a risk assessment every time? Publication date: 04.03.2015
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Should you do a risk assessment every time?..Q. You’ve heard that you must complete a formal risk assessment for staff who are returning to work after a period of ill health or injury. Is this right? A. You don’t need to carry out a risk assessment if the individual is fully fit for work. However, if they are only partially fit for work, i.e. only...
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Q&A - small contractors insurance check Publication date: 04.03.2015
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Q&A - small contractors insurance check..Q. We use a number of “one man band” contractors for jobs on our site. Should we check that they have appropriate insurance cover in place, and, if so, how often should we do this? A. Yes you should, as even the smallest contractors can cause accidents on site. This could lead to injured parties seeking...
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Getting staff back to work Publication date: 04.03.2015
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If a member of staff has suffered an injury or illness, they may be able to return to work on light duties. Use our new risk assessment to introduce them back to work safely.
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