VAT Blog

New ebook: VATWoman's Guide to inter-company supplies, management charges, cost sharing and much more... Ever since we started www.vatexchange.co.uk in 2008, the most often visited page on the website has been an article about VAT on management services and other...

VATWoman's Guide to VAT and residential property development How to save VAT and manage the process Do you want to save time, money and avoid a lot of hassle? My new ebook will help to maximize your profits by saving VAT on costs and claiming as much as possible. It's...

Nine VAT reliefs for residential property development: these are the main situations when VAT reliefs apply: If you’re constructing new residential properties, the construction may be liable to the zero-rate of VAT. If you’re selling new residential properties, the...

VAT claim rejected because of lack of evidence that services were provided. One of my clients submitted a claim for VAT on services received from associated businesses. HMRC has recently refused to pay the claim because they don't believe that the business has...

One of my clients submitted a claim for VAT on services received from associated businesses.  HMRC refused to pay the claim for VAT on the inter-company services as they didn't believe that services were supplied?  This is despite the fact that there is a group...

Can we raise a management charge to claim VAT on costs? Ever since I announced that I am writing a book about intercompany supplies and management charges, I've received a lot of queries from businesses about the subject, so much so that I've been too busy advising...

Hello and a very belated Happy New Year I hope you're all well and busy and had a good start to the new year. I had no idea that January would be such a busy month and I'm way behind with everything. I'm certainly not complaining because it's due to a lot of new...

I'm feeling a bit MOSSED out at the moment. Every where I go and everything I read seems to be about the new MOSS registration scheme for sales of digital services to consumers in other EU countries. There are a lot of articles in the accountancy and tax press and...

Well I guess we're all back to "normal" and perhaps feeling pleased to be back at the desk. I know I am. I enjoy the technical challenges of VAT and it's good to get my brain working. And last week, I realized that even after 30 years working in VAT, every day is a...

B2C Digital services and the new VAT registration rules from 1 January: MOSS: New scheme for retailers of digital services MOSS: New scheme for retailers of digital services. I understand the principles behind the new VAT registration system for businesses making B2C...

Get a really good mailing list of potential customers and keep adding to it! Send emails to prospective customers. Wait for them to buy. That’s it. Blog ended. If only it were as easy as that. But it’s actually the most difficult thing for many business owners,...

One of the developments that has unsettled me over recent years is HMRC’s refusal to give rulings on specific transactions or liability issues.  What if you can't get a ruling from HMRC? HMRC’s position on “non-statutory” rulings/clearances is here on their website...