- : Year 13, issue 02

 
Warning about phishing attacks Publication date: 24.11.2022
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HMRC has issued a warning to business owners about the dangers of scam emails and text messages. What can you do to avoid being caught out?
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How much VAT can you claim on your Christmas party? Publication date: 24.11.2022
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After two years without an office Christmas party, you’ve decided to hold a big festive meal which will be attended by all your staff, their spouses and some key suppliers and customers. How much input tax can you claim on the event?
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Buying property in a different legal entity Publication date: 24.11.2022
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Your landlord has given you the chance to buy the freehold of your trading premises at a reduced price but will charge VAT on the deal. Should you buy the property in a different legal entity and, if so, what VAT issues does this create?
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Does reverse charge apply to subcontractor materials? Publication date: 24.11.2022
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One of our subscribers is a building contractor and uses subcontractors that are registered for VAT, so the reverse charge applies to their services. The subscriber has been charged VAT on materials supplied by two subcontractors, but is this correct?
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Can your charity save VAT on its rent? Publication date: 24.11.2022
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Your charity has always paid VAT on rental payments. This is an extra cost because you cannot fully claim input tax on your expenses. Can you ask the landlord to stop charging you VAT and what about past payments you have made?
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Was assessment out of time? Publication date: 24.11.2022
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Was assessment out of time?..The case. The disputed issue was whether an assessment for £345,561 issued to Nottingham Forest Football Club (N) on 29 April 2019 and relevant to the August 2015 return was out of time and should therefore be withdrawn. The officer visited N’s premises on 16 April 2018 and then returned four days...
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Was input tax recoverable on invoices addressed to director? Publication date: 24.11.2022
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Was input tax recoverable on invoices addressed to director?..The case. The director of Star Services Oxford Ltd (S) rented premises from Oxford City Council (O) in his own name, even though the trading activity of a bed and breakfast business was carried out through S. Invoices issued by O for £8,750 plus VAT each quarter were addressed to the director....
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Can charity claim VAT on overseas aid goods? Publication date: 24.11.2022
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Can charity claim VAT on overseas aid goods?..Q. I am the trustee of a charity that has received a grant to buy items such as blankets, water bottles and towels to export to a poor country that has recently suffered a hurricane. The UK supplier of the goods wants to charge us 20% VAT, which seems unfair. Is it possible for the charity to register for...
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Do we need to register for VAT in Spain? Publication date: 24.11.2022
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Do we need to register for VAT in Spain?..Q. Our business has received an order to provide marketing services to a Spanish church. The church is a charity and not registered for Spanish VAT. We did a similar job in 2018 for another Spanish church and charged UK VAT on our fee. But we understand that the rules have changed following Brexit. Must we now...
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Temporary cessation of trade Publication date: 24.11.2022
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You are buying a business and intend to stop trading for three months to carry out repair work and tweak the current business model. Does this create a potential VAT problem with the transfer of going concern (TOGC) rules when you buy the business from the seller?
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