Advice Hub

Our expert VAT consultants are always looking for ways to improve the training and advice they give. This advice hub is packed with the latest articles and news about VAT, hints and tips for accountants and businesses, blogs, infographics and all kinds of other useful content about VAT.

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Higher Education VAT Exemption: What St Patrick’s and Interactive Manchester v HMRC Means for Providers

Higher education VAT exemption depends on both the nature of the education being supplied and the status of the provider. For alternative providers, the Court of Appeal decision in St Patrick’s International College Ltd and others v HMRC is a significant case because it considers how the VAT exemption applies where education is supplied outside the traditional university and further education college structure.

Airbnb VAT: What UK Hosts Need to Know

Airbnb and other short-term rental property hosts must understand their VAT obligations to make sure they comply with HMRC’s legal requirements. VAT can affect when you need to register, how much you charge guests, what records you keep and whether you can reclaim VAT on related costs.

VAT on Hotel Rooms: UK Rates, Rules and Reclaims

VAT on hotels can be more complex than simply applying the standard rate to a room charge. Hotels, accommodation providers and businesses that regularly book overnight accommodation need to understand when VAT should be charged, when it can be recovered and how related costs should be treated on the company’s UK VAT return.

Single and Multiple Supplies

Where a variety of goods/services are supplied to customers by a single supplier, the VAT treatment of single and multiple supplies should be considered.

VAT on Medical Equipment: Are Medical Supplies VAT Exempt?

In the UK, the VAT treatment of medical supplies varies based on the specific type of product and its intended use. This blog post delves into the details of VAT exemptions, zero ratings, and standard VAT rates applicable to different medical supplies, and provides clear guidelines for businesses and consumers.

VAT Reverse Charge for International Services

If a UK business procures services from suppliers that are established overseas, usually VAT would not be charged by the overseas supplier. However, if the service is one that would attract VAT in the UK, the UK business is required to declare VAT at the relevant UK rate on the value of the supply as though it were the supplier. This principle is known as the “reverse charge”.