VAT

VAT Insights – May 2023

A VAT Helpline production for busy accountants in general practice This May edition covers: The Young Driver Training Ltd – Driving lessons @ reduced VAT rate Rolldean Estates Ltd – Whether a valid Option to Tax on commercial property had been made Revenue & Customs Brief (“RCB”) 2/2023 – How to apportion VAT, where a […]

VAT Insights – May 2023 Read More »

VAT Insights – April 2023

A VAT summary document for busy accountants in general practice In this April edition, I have looked to cover three most recent VAT cases: Pavan Ltd                               – HMRC receive a slap on the wrists; CPR Commercials Ltd          – inaccuracy not being deliberate; and Greenspace (UK) Ltd            – VAT and installation of Roof Panels.

VAT Insights – April 2023 Read More »

Cancellation of VAT registration – Whether HMRC correct? (Krystal Hosting Ltd TC/2019/04549)

Krystal Hosting Ltd provides web-hosting services across the EU. It was VAT registered under the VAT MOSS Scheme from July 2017. The first three VAT returns had not been submitted on time. HMRC sought to cancel its MOSS VAT registration. The question that arose was whether this was necessary and allowed. Reason being that it

Cancellation of VAT registration – Whether HMRC correct? (Krystal Hosting Ltd TC/2019/04549) Read More »

VAT recovery on window blinds – Wickford Development – UK FTT 387 (TC)

Overview Window blinds had been supplied and incorporated in new buildings, that were being developed by Wickford Development Co Ltd (“WDCL”). VAT had been incurred. The question that arose was whether they were eligible for VAT recovery in light of the restrictions in place concerning “building materials”. Reference was made to the VAT Act and

VAT recovery on window blinds – Wickford Development – UK FTT 387 (TC) Read More »

BENEFIT ACCRUING TO A 3rd PARTY – VAT RECOVERY AVAILABLE?

Vos Aannemingen’s (“VA”) sole economic activity is the construction and sale of apartment buildings. It is common practice for a property developer to build apartments on land belonging to third party landowners. The developer would incur advertising, administrative and estate agency fees on selling the apartments. VA incurred such fees in relation to one of

BENEFIT ACCRUING TO A 3rd PARTY – VAT RECOVERY AVAILABLE? Read More »