VAT is an often contradictory tax and it is very easy to make mistakes when accounting for it. This in turn can lead to your business, or your clients business, paying too much or too little VAT to HMRC.

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In the case of Ellon Car Clinic Limited v HMRC, the taxpayer operated as a car repair and servicing garage. In doing so the company carried out MOT work by using the services of a third party approved MOT test centre. Customers were invoiced as if t…

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One of the many oddities of VAT is that the supply of hard copy printed books and magazines is zero rated for VAT whereas e books are standard rate for VAT. This means that the average Kindle or Kobo owner can buy a hard copy version of a book or mag…

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In the case of U-Drive Limited (UDL) v HMRC, the taxpayer ran a vehicle hire business and was appealing HMRC’s decision to block input VAT recovery in relation to the cost of certain vehicle repairs.

The National Audit Office have released statistics that suggest that, in the financial year 2015/2016, up to £1.5bn that was payable to HMRC as a result of online sales in the UK has not been received. There are multiple reasons for this, such as gen…

UK businesses that have incurred VAT in other EU Member States are able to recover that VAT, subject to certain conditions being met. UK VAT registered businesses are able to submit claims for EU VAT provided they are not registered, or liable to be …

A VAT registered company, Swanfield Limited, which also had three associated companies, entered the default surcharge regime during 2009 when it failed to pay a number of VAT returns at the correct time. HMRC subsequently assessed the companies for a…

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The change to the flat rate scheme is specifically designed to impact adversely on businesses such as consultants who have benefited from being able to retain the difference between the VAT payable to HMRC and the amount invoiced to their clients, an…

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