- : Year 08, issue 11?issue=11&offset=2&volume=08

 
Do anti-avoidance provisions apply to your VAT saving? Publication date: 28.09.2018
Article database
Your accountant recently advised you to form a VAT group in order to enjoy savings, and you duly did so. However, you have now read about HMRC using its anti-avoidance powers to counter tax savings with groups. Should you worry?
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Getting the VAT right when disposing of capital items Publication date: 28.09.2018
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You are probably used to accounting for VAT on your sales, but you may have to consider the capital goods scheme rules. What is the adjustment period for commercial property, and what happens if you sell an item before it ends?
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Accommodation sharing and the tour operators’ scheme Publication date: 28.09.2018
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If your business is looking to raise extra income by providing short-term holiday accommodation of the Airbnb type, you will usually charge VAT on the full price. Is there a way of securing a legitimate VAT saving?
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Hutchinson 3G UK Limited v HMRC [2018] UKFTT 289 (TC). Does a supply point arise? Publication date: 28.09.2018
Article database
Hutchinson 3G UK Limited v HMRC [2018] UKFTT 289 (TC). Does a supply point arise?..The case. Hutchinson 3G (H) is a mobile phone network provider. In 2013 it changed the way it charged its users for overseas usage. Previously it had charged according to the level of use, but changed this so that each customer had a fixed allowance, and any overseas...
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Reclaiming VAT on business cars Publication date: 28.09.2018
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If you purchase a car for your business, you can only reclaim the VAT if you meet tough conditions. For small businesses, the challenge can often be proving that these have been met. How can you ensure that you don’t miss out?
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Redwood Birkhill Ltd v HMRC [2018] UKUT 189 (TCC). Is there a supply? Publication date: 28.09.2018
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Redwood Birkhill Ltd v HMRC [2018] UKUT 189 (TCC). Is there a supply?..The case. Redwood (R) carried on the business of owning and managing hotels and public houses. In the course of that business it negotiated discounts on the purchase price of beer and other products from brewers. It also negotiated discounts with the brewers on the price to public...
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HMRC confirms “no-deal” plans Publication date: 28.09.2018
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The UK is less than six months from leaving the EU, and the future relationship is still unclear. What do HMRC’s newly published “no-deal” plans mean for your VAT accounting?
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Finance Bill extends group treatment Publication date: 28.09.2018
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Finance Bill extends group treatment..Expand.Schedule 10Finance Bill 2018/19 contains measures to extend VAT grouping to individuals and partnerships, as long as they control a company they wish to group with. This will apply from the date that the Bill receives Royal Assent. If eligible, your business would be able to ignore intragroup transactions...
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Don’t be a victim of fraud Publication date: 28.09.2018
Article database
Don’t be a victim of fraud..Online shopping. The demise of the high street has been a much-publicised trend in 2018, with customers increasingly switching to online retailers. Using online suppliers is also popular with businesses interested in cutting costs of production. If you are using a new supplier, always take steps to ensure their VAT number...
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Complying with your permit Publication date: 04.05.2017
Article database
Self-auditing is an important part of the environmental permit compliance process. Use our new checklist to ensure you’re on track.
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