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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.

Hospitals and Similar Institutions

The Pennine Care NHS trust provides services to people with mental health issues and, in 2009, began the construction of a new, low security, mental health unit at a cost of approximately £10 million that would provide s.....

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.

Import VAT and VAT registration and de-registration thresholds stay the same

The government has announced that a system of postponed accounting (with VAT declared/recovered via the VAT return and not physically paid at the point of import) will be introduced for all goods imported into the UK by VAT registered businesses from 1 January 2021.

Retrospective Entry to the Flat-Rate Scheme

Julian Anthony Goodman appealed to the First-Tier Tribunal regarding HMRC's decision to refuse retrospective entry to the VAT Flat-Rate Scheme for small businesses. Mr. Goodman provided consultancy services in a self-emp.....

Delay to Introduction of the Domestic Reverse Charge for Construction Services

The proposed introduction of the domestic reverse charge for construction services, due to be implemented from 1st October 2020, has been delayed until 1st March 2021. The introduction of this legislation has already been pushed back from 1st October 2019. The intention of this further delay is to allow businesses time to overcome the challenges posed by coronavirus pandemic.

Supplies outside the Scope of UK VAT & VAT Recovery

Vehicle Control Services Ltd appealed against the First-Tier Tribunals decision, which stated that it is necessary to apportion input VAT on general overheads when supplies that are outside the scope of UK VAT are made w.....

Time and Cost Saving VAT Training

We are well aware that professional accountants and in house accounting staff at businesses, charities and other organisations need to maintain their professional development and ensure their VAT knowledge is up to date,.....

News

News

Input VAT Recovery - Mixed Supplies

Hospitals and Similar Institutions

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

Import VAT and VAT registration and de-registration thresholds stay the same

Retrospective Entry to the Flat-Rate Scheme

Delay to Introduction of the Domestic Reverse Charge for Construction Services

Supplies outside the Scope of UK VAT & VAT Recovery

Time and Cost Saving VAT Training

Rob McCann

Steve Howard

Tamara Habberley

Jack Ray-Atkins

David Miller