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…


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…


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 …

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