by Marie Stein | 22 Jun, 2010 | General VAT
I’ve already had queries from small business owners who are concerned about passing on the VAT rate rise AND stay competitive in an already difficult trading environment, especially in the face of competitors who aren’t registered for VAT. This will affect...
by Marie Stein | 22 Jun, 2010 | General VAT
Q: Hi My understanding is that inter company services (eg consultancy or management advice) from a business in one EU state to its branch in another are subject to reverse charge by the recipient branch. However I have stumbled across the FCE Bank ruling, which states...
by Marie Stein | 14 Jun, 2010 | General VAT
Q: Hope someone can advise? We have received an invoice for rent for a period, 3 years ago, when our then landlord was not yet registered for VAT. Can he charge VAT for this period? A: A business can only charge VAT for supplies made when it is registered for VAT, so...
by Marie Stein | 8 Jun, 2010 | General VAT
April 2010 Advocat-General Opinion in Astra-Zeneca ECJ case AG agrees with HMRC that there is a VAT liability in case relating to vouchers given to staff as part of remuneration packages. Still awaiting final decision of the ECJ. 21 May 2010 Hotel Billback for...
by Marie Stein | 25 May, 2010 | General VAT
Q: Hi, We sell a membership for about £40 a year, inc VAT. The service allows the members to receive discounts. We also send them a book (worth £20) and 4 magazines a year (worth in total £10), we do not currently charge them an additional amount for these extra...
