- : Year 15, issue 10

 
Do we charge VAT to Jersey business for land services? Publication date: 04.09.2025
Article database
Do we charge VAT to Jersey business for land services?..Q. Our business provides project management services that relate to the refurbishment of office buildings. All of our work is carried out on UK projects and we charge 20% VAT. One of our clients is a Jersey-based holding company and its managing director has said that we should not charge VAT because...
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Is there VAT on delivery fee if driver is not registered? Publication date: 04.09.2025
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Is there VAT on delivery fee if driver is not registered?..Q. My wife and I trade as a partnership selling furniture and kitchen equipment online. Our prices include a delivery charge so that our customers will receive the goods in their home. We use a self-employed driver and she is not registered for VAT. My understanding is that we do not charge...
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Reverse charge and end user rules: opportunity? Publication date: 04.09.2025
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If you sell construction services to other builders, you need to consider the domestic reverse charge rules. You must apply these where your customer is an end user. How might this create a cash-flow advantage?
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HMRC U-turn on fundraising events Publication date: 04.09.2025
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HMRC recently issued a Revenue and Customs Brief to amend its policy on the conditions a charity must meet for income from fundraising events to be exempt from VAT. What is the new policy?
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Separate suppliers for labour and goods: are you at risk? Publication date: 04.09.2025
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If your business sells goods and you tell your customer to deal directly with the fitter, is there a risk that HMRC might issue an assessment to you for VAT on the fitting charge?
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Was online maths product an exempt exam service? Publication date: 04.09.2025
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Was online maths product an exempt exam service?..The case. The key issue in the case of Generic Maths Ltd (GM) was whether fees paid to use its ConquerMaths online software product qualified as an exempt supply as an examination service or, as claimed by HMRC, it was a “tutorial tool” and standard-rated. HMRC issued an assessment for £80,118....
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When should you submit a protective claim to HMRC? Publication date: 04.09.2025
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Your business has charged VAT on some sales but a recent tribunal decision has indicated that the goods are zero-rated according to the law. Should you submit a claim to HMRC for a rebate on your past sales?
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How to avoid an interest bill on past errors Publication date: 04.09.2025
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For the last five years, your business has incorrectly zero-rated many sales invoices when you should have charged 20% VAT. The total value of the sales is £60,000 and you need to correct these errors. Is there a way of avoiding an interest charge?
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How much VAT can you claim on property sale costs? Publication date: 04.09.2025
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One of our subscribers is selling their trading premises and will not charge VAT on the transaction. How will the sale impact the input tax they claim on their returns and can they avoid a restriction?
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Was taxi business acting as agent or principal? Publication date: 04.09.2025
Article database
Was taxi business acting as agent or principal?..The case. Tony Shepherd (S) did not register for VAT because he took the view that he was acting as an “agent” rather than a “principal” as far as his taxi business was concerned. In other words, for every £1 paid by customers for a ride, the self-employed drivers he used had made a sale of £1...
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