- : Year 12, issue 01?issue=01&offset=2&volume=12

 
Do you need to charge VAT on packaging? Publication date: 03.11.2021
Article database
Some of your sales are for zero-rated items, such as food and books. These sales will increase in the lead-up to Christmas. You might think that the packaging for these goods is also zero-rated. But is this assumption correct?
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Incorrect treatment of fees as an exempt land supply? Publication date: 03.11.2021
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One of our subscribers trades as a gym and is registered for VAT. They charge a monthly fee of £400 to personal trainers who train their clients from the premises. They have treated the fees as an exempt supply of land. But is this correct?
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Was input tax claimed by wrong business? Publication date: 03.11.2021
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Was input tax claimed by wrong business?..The case. Mr and Mrs T were partners in a business that intended to convert two flats into bed and breakfast accommodation. They were also equal directors and shareholders in Blaenau Bach Farm (BBF) which traded as a horse-riding business. The case related to input tax claimed by the partnership on two invoices...
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Are freemason membership fees taxable? Publication date: 03.11.2021
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Are freemason membership fees taxable?..The case. The Union Grand Lodge of England (UGLE) is the governing body for most freemasons in England and Wales. It has net assets of £70 million, is a non-profit-making body with 175,000 members, split into 6,500 different lodges. Some members can belong to more than one lodge. The issue was whether the monthly...
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Are invoices addressed to company director a problem? Publication date: 03.11.2021
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Are invoices addressed to company director a problem?..Q. We trade as a limited company and all of our income is subject to VAT, i.e. we have no exempt sales. Our office premises are rented from a landlord who has opted to tax the property so we are charged VAT on the rent. However, the problem is that the lease agreement is between one of the company...
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What VAT rate do we apply to a hamper? Publication date: 03.11.2021
Article database
What VAT rate do we apply to a hamper?..Q. We trade as a food and drinks wholesaler. With Christmas approaching, we will be selling a hamper that includes a range of food and drink items, including tins of luxury fruit, jams, cakes, wine and chocolates. Our plan is to sell each hamper for £49.99 to include VAT but how much VAT should we declare on...
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HMRC confirms April 2022 extension Publication date: 03.11.2021
Article database
HMRC has confirmed that Making Tax Digital for VAT (MTDfV) will definitely be extended to 1.1 million businesses from 1 April 2022. Who is affected and what does it mean for your business?
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Can you speed up a VAT repayment? Publication date: 03.11.2021
Article database
Your business has purchased major items of plant and machinery and your next VAT return will be a repayment claim for the first time. You need this quickly to help your business cash flow. Can you do anything to speed up the VAT repayment process?
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Buying and selling goods in the EU after Brexit Publication date: 03.11.2021
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Your business buys and sells goods, and you have the chance to trade with EU customers and suppliers for the first time due to recent trading growth. With Brexit in mind, what VAT issues must you consider?
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Working safely at home Publication date: 05.06.2020
Article database
Due to the pandemic more staff than ever are working from home. Use our checklist to review the safety of their working arrangements.
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