Demystifying the reverse charge

I’ve seen a number of queries on various business forums over the years about the VAT reverse charge procedure. Either way, it seems to cause a lot of confusion so I thought I’d try “demystifying the reverse charge”, to explain WHY and HOW the...

Updated DIY refund scheme notes

Recently I blogged about the importance of referring to up to date VAT notices, following the issue of an updated VAT Notice 708: Buildings and Construction. This past week, HMRC issued updated explanatory notes to the VAT Refund Scheme claim forms; VAT 431NB for new...

VAT, customs duty and personal imports

I often receive queries from private individuals about VAT, customs duty and personal imports. The information is available on HMRC’s websites, but like everything tax related, you have to know where to look and even if you find the right information, it’s...

VAT and the Scottish independence issue

I know it’s not normal for professionals to talk about politics – one of the three great taboo subjects including religion and sex. And this blog isn’t really about VAT, but because I wanted to have my say about the Scottish independence issue. Since...

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