Generally speaking VAT registered business have to charge 20% VAT on all supplies (sales) that they make. For certain categories … Read More
It was announced in the Autumn Statement that from 1st April 2017, “businesses with limited costs, such as many labour-only … Read More
If any of your customers are non-business and based outside of the UK then you have to charge their countries … Read More
The crux of the recently highly publicised Uber case is the question of who is supplying the end client. Uber … Read More
If you supply goods or services to businesses outside of the UK you need to consider carefully your UK VAT … Read More
There is a general rule barring VAT claims for input tax relating to cars. However two recent cases have highlighted … Read More
Default surcharges are penalties raised by HMRC mainly in relation to late VAT returns and payments. These are raised by … Read More
The default position when charging rent (supply of land or space) is that the supply is VAT exempt, even if … Read More
Where employers reimburse their employees 45p per mile for using their own cars they are able to reclaim input VAT … Read More
A recent tax case (Longridge on Thames v CRC) concluded that a charity providing training services for a fee was … Read More