- : Year 16, issue 04

 
Taxi law change: input tax opportunity? Publication date: 26.01.2026
Article database
The government has outlawed the use of a special margin scheme by ride hailing apps to avoid VAT. What does it mean for your input tax recovery?
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Are you charging too much VAT to overseas customers? Publication date: 26.01.2026
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If your business provides services to two or more private individuals in a single contract, where at least one of them lives in the UK and one abroad, how much VAT should you charge on your invoices?
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Are you including too much income in your calculations? Publication date: 26.01.2026
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Your business is partly exempt and you claim input tax on your mixed costs and general overheads by using the standard method based on turnover splits. What income should you exclude from the calculations?
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Can penalty points for late returns be removed? Publication date: 26.01.2026
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Your business has incurred a £200 penalty for missing the filing deadline for your latest return. How has this happened and what must you do to avoid getting more penalties?
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Will builders zero-rate work on new community building? Publication date: 26.01.2026
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A subscriber is involved with a community amateur sports club and they are planning to build a new clubhouse for use by their members. Can they get zero-rating on their builder and material supplies?
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Why do frozen mileage rates affect VAT? Publication date: 26.01.2026
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Your business pays a fixed mileage allowance to staff who use their private cars for business travel. The rates published by HMRC have been frozen since 2011 but is this relevant to determine how much input tax you can claim on the payments?
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Late payment: was there reasonable excuse? Publication date: 26.01.2026
Article database
Late payment: was there reasonable excuse?..The case. DDK Projects Ltd (D) owed £629,252 on its January 2024 return, which was payable by 7 March 2024. The payment was not made until 8 April 2024, and late payment penalties totalling £25,308 were issued by HMRC. The company delegated the bookkeeping and submission of returns to a firm of accountants,...
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Was alternative evidence acceptable to claim input tax? Publication date: 26.01.2026
Article database
Was alternative evidence acceptable to claim input tax?..The case. Hotelbeds Ltd (H) bought and sold hotel accommodation and found it difficult to get tax invoices from hotels to support its input tax claims. It correctly accounted for output tax on the resale of the rooms but the problem was caused by the fact that hotels were paid by virtual credit...
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Homeworking: which address should we use? Publication date: 26.01.2026
Article database
Homeworking: which address should we use?..Q. Our company has three directors who are equal shareholders, as well as two managers, five employees and three subcontractors. We recently closed our office to reduce overheads; everyone connected with the company will work remotely. I know that HMRC requires an address for VAT purposes that is classed as...
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Is inconsistent “end user” treatment a problem? Publication date: 26.01.2026
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Is inconsistent “end user” treatment a problem?..Q. We trade as a building contractor that is construction industry scheme and VAT registered. Most of our work is for projects where we sell on our services, so the reverse charge applies to invoices issued by our subcontractors. However, we are building an extension to our warehouse and two subcontractors...
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