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Changes for non-resident corporate landlords take effect Publication date: 30.04.2020
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April 2020 sees the change of tax treatment to some companies which have a UK property business. What’s happening, which clients will be affected and how can you ensure you’re able to continue acting for them?
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Latest from HMRC Publication date: 28.10.2016
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Latest from HMRC..Revenue & Customs Brief 13/16 This Brief explains the change in policy relating to the treatment of dwellings that have been formed from either the construction of new buildings or from the conversion of non-residential buildings into a dwelling. HMRC now accepts that single dwellings can be formed from more than one building....
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What are the advantages of self-billing? Publication date: 28.10.2016
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Self-billing enables the customer to produce the sales invoice on behalf of the supplier. This can have advantages for both parties. What are they, and do you need to obtain approval from HMRC to operate this system?
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Wheels Private Hire Ltd v HMRC [2015] UKFTT 363 (TC). Insurance Publication date: 28.10.2016
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Wheels Private Hire Ltd v HMRC [2015] UKFTT 363 (TC). Insurance..The case. This case concerned the VAT liability of optional third party insurance supplied to self-employed taxi drivers together with car hire. Wheels Private Hire Ltd (W) had treated this as exempt but HMRC ruled that this was taxable and assessed it for £66,859. The facts. W provided...
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More “focused” VAT inspections Publication date: 28.10.2016
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Over the past few years HMRC has changed the way it deals with businesses. What is the new approach to inspections?
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KJ Services Ltd v Revenue and Customs [2016] UKFTT 140 (TC). Intra-EU supplies Publication date: 28.10.2016
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KJ Services Ltd v Revenue and Customs [2016] UKFTT 140 (TC). Intra-EU supplies..The case. KJ Services Ltd (KJ) had supplied a hydraulic excavator to a Belgian company (C) and zero-rated the sale as an intra EU supply. However, before the machine left the UK, C sold it to W, which then exported it to an Australian company. The facts. KJ argued that it...
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Land-related services from an overseas supplier Publication date: 28.10.2016
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If you get an overseas construction firm to carry out building works for you, or an overseas supplier to provide land-related services, you may have a liability to account for VAT on their behalf. What do you need to know?
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Change from intended use of a business asset Publication date: 28.10.2016
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What happens in respect of VAT when a business buys an asset and intends to use it to make taxable supplies but the actual use is different from the original intention?
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Is VAT due on donated goods or services? Publication date: 28.10.2016
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If your business wants to donate goods or services to a good cause, there can be VAT traps for the unwary. How can you use alternative strategies to avoid them and save yourself tax?
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Building projects subject to more than one VAT rate Publication date: 28.10.2016
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Building developments can often be subject to different rates of VAT for the same project. This can make invoicing messy and time consuming - is there a way of simplifying the process?
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