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Exploring VAT Meaning to Simplify Tax Duties for Businesses

Place of supply of services

A case was recently heard by the Upper Tribunal relating to the place of supply of services made by the Appellant, Mandarin Consulting Ltd, who provided career coaching to students of Chinese origin.

D.I.Y Builders Scheme

Mr Smith, the Appellant in this instance, converted a barn adjoining his property into living accommodation for which planning permission was obtained. In 2007, when 60% of the work had been completed, Mr Smith became aware that he may be able to recover the VAT element of the costs incurred in the course of converting the barn by way of the DIY builder's scheme and a claim was subsequently submitted.

Imports of Dental Prostheses

As announced as part of the Autumn Budget, and further detailed in Revenue & Customs Brief 14, there has been a change in how to account for VAT on the import of dental prostheses.

Input Tax Recovery - Intending Trader

The VAT recovery position of intending traders has formed the basis of several court decisions in recent times, and this was again addressed in the case of Hedge Fund Investment Management Ltd (“HFIML”), heard by the First-Tier Tribunal. HMRC had raised an assessment in relation to input tax recovered by the business, on the basis that there was no link to any taxable economic activity. Furthermore, a penalty assessment was raised in relation to the recovery of this input tax for careless behaviour.

A quick reverse on the Reverse Charge for Supplies of Construction and Building Services

The reverse charge for construction and building services that was announced in the 2018 budget and due to come into force on 1 October 2019 has been delayed until 1 October 2020. This is a surprise move by HMRC as it came so late in the day, but it is to be welcomed given that many businesses are already struggling to cope with the potential impact of Brexit and MTD.

Input VAT Recovery - Mixed Supplies

HMRC have issued new guidance for businesses who supply goods by way of hire purchase agreement, specifically relating to the deduction of input VAT related to such supplies.

Does a Medical Practitioner Provide Medical Service for VAT Purposes or Not?

The health care exemption applies to the supply of services made by a medical practitioner that is on a register that is recognised by HMRC and the supply is that of services related to the care, protection or maintenance of the patients health.

News

Scroll down to read our news, explore our Advice Hub, read our latest newsletters and find out more about The Vat People Network.

News

News

Exploring VAT Meaning to Simplify Tax Duties for Businesses

Place of supply of services

D.I.Y Builders Scheme

Imports of Dental Prostheses

Input Tax Recovery - Intending Trader

A quick reverse on the Reverse Charge for Supplies of Construction and Building Services

Input VAT Recovery - Mixed Supplies

Does a Medical Practitioner Provide Medical Service for VAT Purposes or Not?

Rob McCann

Steve Howard

Tamara Habberley

Jack Ray-Atkins

David Miller

News

News

Exploring VAT Meaning to Simplify Tax Duties for Businesses

Place of supply of services

D.I.Y Builders Scheme

Imports of Dental Prostheses

Input Tax Recovery - Intending Trader

A quick reverse on the Reverse Charge for Supplies of Construction and Building Services

Input VAT Recovery - Mixed Supplies

Does a Medical Practitioner Provide Medical Service for VAT Purposes or Not?