VAT Blog
Latest news, thoughts and articles from the world of VAT.
VAT do I pass on zero rate for print?
Q: I have a quick VAT question..... Im a graphic designer and buy print for my clients. Some print items are zero rated... the question is when I invoice the print cost plus a mark up on to my client I keep the print cost as 0% and any other costs (Design etc) at the...
Not Registered For VAT
Q: I have paid some invoices which included VAT relating to materials and labour costs to my builder who is registered with Companies House. Recently I have been informed by the builder that they are not registered for VAT (I assume they do not need to be registered...
The Not So Simple Standard Partial Exemption Method: Part One
Part One: What’s all the fuss about? Last year I went on a bit of a rant about HMRC’s decision to pursue Garsington Opera Company about their application of the standard partial exemption method. This is, of course, the fall back method for all partly exempt...
Place of Supply of Services
Place of Supply of Services What is the Place of Supply? The “Place of Supply” is the term that we use in VAT to determine in which country the VAT liability arises. Supplies of goods or services that take place in the UK are liable to UK VAT. If you are selling...
Can the triangulation simplified procedure apply re installed goods?
Q: Hi If we (in the UK) contract to supply and install goods in another EC state as an intermediate supplier, then contract with a supplier in a 3rd EC state to carry out the supply and installation, can we use the triangular simplified procedure, or do we as the...
VAT Help – Client is outside of the UK but delivery of service is the UK
Q: Hi All, I would be eternally grateful if someone can help me with what is probably a simple question but after trying to digest PN 741 I am stuck on something. Please find some background on my company; - We are a new company supplying news to financial...
VAT and disbursements
Q: Hi all, I am a non vat registered sole trader providing vat registered Solicitors with a service. Basically I cost their files to ascertain the value of the work that they have done. My fee can be reclaimed by the Solicitor from the party who is to pay their fees....
VAT on Adult membership subscriptions?
Q: Hi All, I have read hrmc website, but nothing on this I run an adult website, and when a user pays to signup, he gets access to members area where he downloads all videos etc People from usa, uk signup, aswell as all over europe. Will I have to pay vat on this? A:...
VAT charge to end customers
Q: Hi Everyone. I currently sell things on the internet as a small money making plan alongside my full time job. I am looking to sign up to major suppliers and to do so it is required I am VAT registered to purchase wholesale products from these companies. On their...
VAT liability of consultancy services
Q: I provide a consultancy services through a company in UAE to an agency located in UK. The company located in UAE will issue an invoice to the agency in UK. The company in UAE has a certificate number, the VAT does not exist. When the invoice is issues from the UAE...
Intercompany Trading
Q: Hi, please help! I recently attended a HMRC VAT event but I need clarification on Intercompany Trading. Here is my situation. Our company receives a purchase invoice for the amount of £100 + VAT = £117.50. This invoice actually relates to another part of the...
VAT and burger wagons
Q: I have read the definitions of the premises that would require VAT to be collected on hot food sold for immediate consumption e.g. burgers, hotdogs and noodles etc. Looking at this list, it wouldn't seem to include mobile premises but seems to be aimed at "fixed"...
So when is an advert not an advert?
So when is an advert not an advert? VAT and online introductory services. A recent technical development is that HMRC has accepted the decision of the Court of Appeal in Insurancewide/Trader Media Group that certain “clickthru” insurance introductory services are...
Additional REsources
A Few Other Resources We’ve Created for Our Customers
Brexit and VAT and what about MOSS?
Brexit and VAT A lot of the coverage about Brexit has focused on the implications for the movement of people to and from the UK. There has been very little about the implications of Brexit and VAT. But of course, the concept of the EU "Single Market" allows for the...
July newsletter
Hi there I hope you're busy and keeping well. Personally, I'm relieved to be back at work for a rest after moving house, which is not recommended when it's 28 degrees celcius outside! . VAT on directors' costs I've recently had a couple of enquiries about claiming...
VAT and directors’ costs
I recently received an email from a client asking for some advice about VAT and directors' costs and when to charge VAT when sharing the costs between associated companies. The VAT liability of payments between associated businesses is the same as between any third...