VAT Blog

Whether you're a commercial developer, house-builder, investor, landlord or tenant, just about every business in the UK has some involvement in property. VAT and property issues are among the most complex and potentially the most costly. And once you've done the deal,...

I think that there's a bit of scaremongering about the possible withdrawal of the reduced rate from conversions and refurbishments.  I've recently seen a few articles about potential changes to the application of the reduced rate of VAT, following HMRC's recent...

I received an email this week asking one of the most common questions about VAT: "how much does it cost to appeal HMRC's decision?"  And it made me think not just about potential consultants/accountants/legal fees, but the other things that you don't consider.  So I...

I've had a couple of queries recently from UK businesses registered under the MOSS arrangements about UK VAT returns, so I thought it was a good time to try to explain the rules for MOSS businesses and UK VAT returns. There seems to be a lot of confusion among MOSS...

Where next for VAT avoidance: cashflow arrangements? Last week's budget was full of changes to tax and welfare spending, though only a couple of VAT changes that won't affect many businesses. But the Chancellor raised the issue of tax avoidance and increasing...

Inter-company and intra-company transactions and VAT: One of the most common causes of VAT errors on transactions with associated businesses is because people get their terminology muddled up. For VAT purposes, a “supply” is normally only made between separate legal...

Magna Carta and the rights of taxpayers in the 21st century.  This year is the 800th anniversary of the Magna Carta. I'm particularly interested in the subject in the context of tax collection. I sometimes think that people have a romanticized view of the Magna Carta....

If it moves, add VAT???  It must have been over 20 years ago when an accountant told me that his normal approach to things was that "If it moves, add VAT". At the time, it sort of made sense. VAT officers weren't particularly alert to dealing with overcharged VAT in...

What exactly is a management charge?  I've just released a new ebook VATWoman's Guide to inter-company services, management charges, cost sharing and much more... and one of the most important subjects is management charges. The book was written in response to queries...

Have you designed an app or written a video game or an e-book which is available online for sale to non-UK customers? Do you sell digital products to retail customers? It might be your main business activity, or you may design/write in addition to your “day job” or...

VATWoman's Guide to inter-company services, management charges, cost sharing and much more.. Dealing with VAT on transactions with associated businesses The purpose of VATWoman's Guide to inter-company services, management charges, cost sharing and much more is to...