- : Year 06, issue 11?issue=11&offset=4&volume=06

 
Latest from HMRC Publication date: 29.09.2016
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Latest from HMRC..VAT Notice 700/1. Should I be registered for VAT?Changes have been made to the April 2010 edition to reflect: the introduction of a new online system for registering for VAT; and the removal of the VAT registration threshold for non-established taxable persons. The Statement of Practice about artificial separation of business activities...
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Lepton Service Station Ltd v HM Revenue and Customs [2016] UKFTT 144 (TC). Pre-registration input tax Publication date: 29.09.2016
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Lepton Service Station Ltd v HM Revenue and Customs [2016] UKFTT 144 (TC). Pre-registration input tax..The case. This was an appeal against a refusal by HMRC to repay pre-registration input tax on the grounds that it was outside the six-month time limit. Lepton Service Station (L) argued that the actual reasons for the appeal were HMRC’s refusal to...
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Accounting for VAT when selling online Publication date: 29.09.2016
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Many small businesses sell goods online through the likes of Amazon and e-Bay but what the seller actually receives for the goods is often less than the selling price - so how do you get it right?
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Correcting errors on your VAT return Publication date: 29.09.2016
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If you make a mistake on your VAT return what procedure do you have to follow to correct it? And why is it so important to play it by the book - what could be the implications for your business?
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Reverse charge challenges Publication date: 29.09.2016
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The reverse charge has been around since the start of VAT but we’re hearing that it’s being used increasingly to combat VAT evasion. What exactly is it and how does it work?
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Rules on dwellings are changed Publication date: 29.09.2016
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HMRC has released its latest Brief for 2016, confirming that some VAT rules in respect of buildings used as “dwellings” have changed. So what do you need to know?
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Dealing with incorrectly addressed VAT invoices Publication date: 29.09.2016
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Most suppliers will correctly address invoices to your business - required for a valid VAT invoice - but can you still reclaim input tax when the invoice is not in your business’s name?
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Safety arrangements for construction Publication date: 30.04.2015
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Under the Construction (Design and Management) Regulations 2015, a construction phase plan is required for every job. What does this involve?
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Q&A - must we complete a plan? Publication date: 30.04.2015
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Q&A - must we complete a plan?..Q. We have always used generic method statement and risk assessment documents to cover our construction work. We have heard that we now need to complete a construction phase plan (CPP) instead. Is this the case? A. Yes. Under the Construction (Design and Management) Regulations 2015 you have a duty to prepare a CPP...
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Q&A - how do we protect staff from the sun? Publication date: 30.04.2015
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Q&A - how do we protect staff from the sun?..Q. Each year our staff who work outside for prolonged periods seem to relish the chance to get a tan. How can we make them more aware of the risks? A. As a responsible employer - and one who doesn’t want their staff off sick with sun stroke - you need to try to change behaviour. The best way of doing...
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