- : Year 08, issue 02?issue=02&offset=3&volume=08

 
VAT and service charges on domestic property Publication date: 30.11.2017
Article database
If you are a residential landlord or property management agent and make a service charge to tenants/owners, what is the liability of the supplies and do you have to charge VAT?
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Bad news for smaller businesses? Publication date: 30.11.2017
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The Office of Tax Simplification has published a “long overdue” report on modernising the VAT system. Why might this lead to an unexpected and nasty surprise for smaller businesses?
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Temporary movement of goods Publication date: 30.11.2017
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Businesses sometimes move their own goods to another EU member state on a temporary basis, for example to undertake some work there. If you do this does it mean you have to register for VAT in the other country?
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Brabners LLP v HMRC [2017] UKFTT 666 (TC). Disbursements Publication date: 30.11.2017
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Brabners LLP v HMRC [2017] UKFTT 666 (TC). Disbursements..The case. This was an appeal to the First-tier Tribunal (FTT) of a decision by HMRC to assess a firm of solicitors - Brabners (B) - as liable to charge VAT on search fees charged to it by a third-party search agency, Searchflow (S) rather than treat them as a disbursement. The facts. One way...
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When is VAT charged on passenger transport? Publication date: 30.11.2017
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If you or your staff travel on business, sometimes you will be charged VAT and on other occasions you won’t. How can you know when you will have VAT to claim back?
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What value do you account for VAT on? Publication date: 30.11.2017
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Businesses often take goods in part exchange, offer discounts or offset one supply against another. How do you ensure that you account for VAT on the correct value in these circumstances?
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The VAT consequences of factoring debts Publication date: 30.11.2017
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Owing to difficulty obtaining finance, many businesses look to use debt factoring. But if you do it can affect when you have to account for VAT or when you claim bad debt relief. What do you need to know?
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Q&A - when should we show our rules? Publication date: 01.07.2016
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Q&A - when should we show our rules?..Q. We are planning to bring in a contractor to complete some refurbishment work on our premises. We have been told that to keep the contractor’s staff in order, we should set out some ground rules. Is this necessary? A. Having clearly defined site rules is definitely a good idea. These will make your expectations...
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Make contractors aware of your rules Publication date: 01.07.2016
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If you’re employing contractors, you must make them aware of your site safety rules. You can do this by displaying our new notice.
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Monitoring and auditing Publication date: 01.07.2016
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If you want your health and safety management system to be robust then you must include arrangements for monitoring and reviewing standards. Use our new policy template for this purpose.
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