If a supplier of services and the recipient are located in two different countries it is necessary to determine the “place of supply” for VAT purposes In the case of HMRC vs Finmeccania Group Services SpA (“FGS”), the taxpayer was a group service …

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Careless or deliberate inaccuracies that lead to an understatement of tax can result in a penalty being charged by HMRC. This penalty is expressed as a percentage of the potential lost revenue and can be as much as 100% of the lost revenue for delibe…

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Starting 3rd August 2015, any taxpayer that has agreed payment of a debt to HMRC in monthly instalments will be required to make these payments by Direct Debit. HMRC only permit the payment of debts of this nature to be paid over time if the taxpayer…

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Construction of a building intended for use solely for a relevant residential purpose or a relevant charitable purpose is zero-rated for VAT purposes. In the case of Capernwray Missionary Fellowship of Torchbearers v HMRC, the taxpayer was a charit…

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In the case of Oak Tree Motor Homes Ltd v HMRC, there was a dispute regarding whether motor homes/motor caravans qualified as caravans for VAT purposes and therefore attract the zero-rate of VAT. Although the Appellants appeal was dismissed, the Fir…

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