by Marie Stein | 25 Jun, 2009 | General VAT
Q: We have received an invoice from a solicitor for some work done for us and another company. Their client is the other company but we agreed to pay for the work. The solicitors have invoiced the other company but have said it is ok for us to pay it and use the...
by Marie Stein | 22 Jun, 2009 | General VAT
Q: I am a sole trader who unwittingly exceeded the threshold in June 2008 ( I thought that the threshold ran from tax year to tax year not 12 months consecutively). I have been told to register from June 2008. I need to know can I send retrospective VAT invoices to...
by Marie Stein | 18 Jun, 2009 | General VAT
HMRC has issued Revenue & Customs Brief 34/09 (18 June 2009) which confirms that the reverse charge which currently applies to sales of mobile phones and computer chips has been extended until April 2011. The brief can be found here...
by Marie Stein | 14 Jun, 2009 | General VAT
HMRC has issued a new version of VAT Notice 701/21A which deals with the VAT liability of the supply of investment gold coins. The new notice can be found here https://www.gov.uk/guidance/investment-gold-coins-and-vat-notice-70121a on the HMRC website.
by Marie Stein | 11 Jun, 2009 | General VAT
HMRC have issued new guidance on the meaning of “occupation” following the House of Lords judgement in Newnham College, which went in favour of the taxpayer. HMRC has accepted that mere physical presence alone is not sufficient to qualify as...
