- : Year 09, issue 06?issue=06&offset=2&volume=09

 
Taxi business was acting as principal and not agent. Publication date: 28.03.2019
Article database
Taxi business was acting as principal and not agent...The case. Mr Williams (W) owned a taxi business and was never VAT registered on the basis that he considered his taxable sales were less than the compulsory registration threshold. However, that outcome depended on an agency arrangement existing with his account customers, i.e. the self-employed...
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Letting out space in part of your premises Publication date: 28.03.2019
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You have reviewed your shop or office arrangements and realise that you have surplus space that could be sub-let to another business. What VAT issues need to be considered before you make this decision?
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VAT group opportunity for exempt businesses Publication date: 28.03.2019
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You have a VAT-exempt side project, and are looking to form another to pursue a new exempt activity. Your first company will make an annual charge of £150,000 to the new one for shared staff and overheads. How can you avoid VAT issues?
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VAT due on dilapidation payment? Publication date: 28.03.2019
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VAT due on dilapidation payment?..Q. I own a commercial property which I opted to tax and have always charged VAT to my tenant on her rent. She is about to vacate the premises but must pay me £50,000 for dilapidations to return the building to its original state of repair before she occupied it. Do I charge her VAT? A. An option to tax election means...
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Output tax on stock and assets when partially exempt Publication date: 28.03.2019
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A subscriber owns a boat chartering business but now wants to deregister because their income has fallen below the VAT threshold. What pitfalls should they be aware of before giving up their VAT number?
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Agency solution for a one-off UK selling event Publication date: 28.03.2019
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One of your overseas customers has asked you to organise a one-day sale of their goods in the UK. The goods will be imported from America from the customer’s warehouse. Does this create a VAT problem for your customer?
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Can you claim back VAT on legal fees? Publication date: 28.03.2019
Article database
One of your directors is facing litigation that could affect your business reputation. Can you claim input tax on their legal fees if your business, rather than the individual employee, agrees to pay the bills?
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Should VAT be charged on hotel purchase? Publication date: 28.03.2019
Article database
Should VAT be charged on hotel purchase?..Q. I am buying a hotel at a seaside resort and the seller wants to charge VAT even though I am acquiring it as a going concern. His argument is that the hotel has been closed for four months during the winter so it has failed one of the transfer of a going concern (TOGC) conditions for VAT. Is he correct? A....
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Grilled ciabatta rolls and baked breakfast muffins classed as hot food. Publication date: 28.03.2019
Article database
Grilled ciabatta rolls and baked breakfast muffins classed as hot food...The case. Eat Ltd (E) claimed that the above products should be zero-rated if sold on a takeaway basis because they qualified as “cold food”. This seemed to contradict the key facts: grilled and baked food is usually (but not always) served hot; both products were served to...
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How to respond to safety problems Publication date: 27.11.2017
Article database
Health and safety concerns raised by both employees and non-employees should be taken seriously and investigated. Follow our flow chart on how to respond when a problem has been raised.
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