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HMRC considers direct deduction Publication date: 01.06.2017
Article database
HMRC is proposing new measures to combat VAT fraud by overseas businesses selling online into the UK. What is it thinking?
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Taylor Wimpey Plc v HMRC UT/2015/0094 & UT/2015/0095. Builders’ block Publication date: 01.06.2017
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Taylor Wimpey Plc v HMRC UT/2015/0094 & UT/2015/0095. Builders’ block..The case. This was an appeal by Taylor Wimpey (T) against the decision of the First-tier Tribunal (FTT) relating to claims for input tax recovery on items installed in new houses and covered by the builders’ block. The claims related to the installation in new-build homes...
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U-Drive Limited v HMRC [2017] UKUT 112 (TCC).Was there a supply? Publication date: 01.06.2017
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U-Drive Limited v HMRC [2017] UKUT 112 (TCC).Was there a supply?..The case. U-Drive (U) carried on a vehicle hire business. When one of its hire vehicles was involved in an accident that caused damage to a vehicle belonging to a third party, U would sometimes agree with the car owner that, as an alternative to an insurance claim, it would pay for the...
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VAT considerations for joint ventures Publication date: 01.06.2017
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There are many types of joint venture and these have different VAT liabilities. What can you do to make things easier, and why should particular care be taken when properties are involved?
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Selling goods located overseas Publication date: 01.06.2017
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The basic place of supply rule determines that if goods are located in the UK when they are allocated or supplied, UK VAT is applicable. But what happens if the goods are sourced overseas and delivered directly to the customer?
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When is a property considered empty? Publication date: 01.06.2017
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In order to obtain the reduced rate of 5% when renovating a residential property, it needs to have been empty for at least two years. But what counts as being empty for these purposes?
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Pitfall for non-profit making sports clubs Publication date: 01.06.2017
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If you run a non-profit making sports club, there is a nasty pitfall related to property ownership that could see you lose your VAT exemption. How can you avoid this trap?
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Is it always necessary to opt to tax a property? Publication date: 01.06.2017
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When you buy a commercial property, the first question to consider is whether to exercise an option to tax it. But when do you really need to opt to tax and when don’t you?
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Latest from HMRC Publication date: 01.06.2017
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Latest from HMRC..Revenue and Customs Brief 1 (2017). VAT - historical bad debt relief claims This Brief sets out HMRC’s policy on the scope for claims for bad debt relief on supplies made between 1 January 1978 and 19 March 1997 following the Court of Appeal’s judgments in British Telecommunications and GMAC UK Plc . The Court of Appeal found that...
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Q&A - must we do daily checks on lift trucks? Publication date: 04.02.2016
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Q&A - must we do daily checks on lift trucks?..Q. We have a fork lift truck in our warehouse. Because of the nature of our operations it’s used infrequently. However, we’ve heard that we must inspect it every day. Do we really need to do this? A. Fortunately not. There’s no set requirement that dictates that a truck must be inspected every...
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