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Do You Owe VAT on the Supply of Temporary Workers? - Examining the Legal Precedent

For many organisations, the question of whether VAT is owed on the supply of temporary workers can be a confusing one. HM Revenue & Customs’ (HMRC’s) position on this matter has shifted a number of times in recent years, leading to a lack of clarity among many affected by these laws.

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.

HMRC clarification on the VAT treatment of Covid test services

HMRC have now issued Revenue and Customs Brief 11 2021 addressing the vexed question of the VAT liability of coronavirus covid-19 testing-services.

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.

Is Making Tax Digital Fit for Purpose?

CIOT has just published the results of its survey on the use of MTD which makes for interesting reading with amongst other findings 90% of respondent stating that MTD did not reduce errors and the cost of compliance has far exceeded government estimates. The results of the survey are being shared with HMRC and the government, so is the system working in practice?

News

News

Do You Owe VAT on the Supply of Temporary Workers? - Examining the Legal Precedent

Imports of Dental Prostheses

Input Tax Recovery - Intending Trader

HMRC clarification on the VAT treatment of Covid test services

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?

Is Making Tax Digital Fit for Purpose?

Rob McCann

Steve Howard

Tamara Habberley

Jack Ray-Atkins

David Miller