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Agent's fees

Commission, Selling through an agent

Annual accounting

General

Anti-avoidance

Anti-avoidance, HMRC initiatives, Yachts

Appeals

Procedure, Protective claims, Time limits

Brexit

Brexit

Business use

Assets, Change of use, Input VAT

Capital goods scheme

Lennartz accounting, News, Private use

Cars

Demonstrators, Number plates, Pool cars, Recovering VAT

Cash accounting

Cash accounting, Miscellaneous

Catering

Membership clubs, Staff canteens

Charities

Allowable costs, Donations and fund raising, Gift aid

Construction

Design and build contracts, Zero rate

Contracts

VAT-inclusive terms

Credit notes

Credit notes, Procedure

Currencies

Bitcoin

Debt relief

Bad debt relief

Directors

Debts

Distance selling

Agents

Donations

Goods and services, Saving VAT

EU Trade

Goods, Miscellaneous, Place of supply, Services

EU VAT Administration

SME scheme

Exemptions

Exempt supplies, Insurance commission, New exemptions

Expenses

Benefits, Business, Employee reimbursement, Entertainment, More...

Extra statutory concessions

Effect of

Flat rate scheme

Bars and restaurants, Benefits, Eligibility, Farmers, More...

Fraud

Miscellaneous, Staff fraud, VAT on fraud

Gifts

Good causes

HMRC

Advice, Agreement with HMRC, Claiming interest, Complaints, More...

Imports

Postage costs

Input VAT

Aborted projects, Accountancy fees, Acquisition fees, Business acquisition costs, More...

Insolvency

VAT recovery

Inspections

COP9 investigation, Dealing with/managing inspections, HMRC Targets, Miscellaneous, More...

Insurance

Block policy, Commission, Guarantees and warranties, Miscellaneous

Invoices

Electronic invoicing, Requirements

Irrecoverable VAT

Miscellaneous, Offsetting

Legislation/Case law

Appeals, Building conversion, Default surcharges, Disallowance claim, More...

Making Tax Digital

Making Tax Digital

Money laundering

Agent obligations

News

Making Tax Digital, News, Output VAT, Overseas issues

Output VAT

Antiques fairs, Apportionment, Caravans, Conferences and events, More...

Overpaid VAT

Interest payable

Overseas VAT

Cross border transactions, Customs warehouse, Digital downloads, Distance selling, More...

Partial exemption

Annual adjustment, Partial exemption, Special method

Payments

Monthly payments, Payments on account, Prompt payment discount, Repayment inhibits, More...

Penalties/Enforcement

Alternative dispute resolution, Appeals, Late registration, Late returns, More...

Pensions

Reclaiming VAT

Place of supply

Immovable property

Property

Building costs, Buy to rent, Change of use, Conversion costs, More...

Reclaiming VAT

Miscellaneous, Mixed use assets, Overcharged VAT, Recoverable VAT

Registration

Business splitting, De-registration, Divisional registration, Early registration, More...

Reverse charging

Mobile phones

Samples

Business samples

Scale charge

Miscellaneous, Partial exemption

Tax points

Annual tax points, Supply of services

Technical note

Removal of ESCs

Transfers

Purchasing a business, TOGC

VAT Briefs

Brief 01/14, Brief 02/13, Brief 03/14, Brief 04/14, More...

VAT groups

Holding companies, Joining/leaving, Proposals

VAT information sheet

Sheet 01/15, Sheet 02/17, Sheet 10/13, Sheet 6/13

VAT management

General house-keeping

VAT notices

Notice 1001, Notice 143, Notice 144, Notice 161, More...

VAT numbers

Checking

VAT Rate

0% Rate, 20% Rate, 5% Rate, Environmental issues, More...

VAT records

Minimum requirements

VAT Returns

Accounting periods, Assessments, Authorising agents, Correcting errors, More...

VAT schemes

Second hand goods, TOMS, Trade promotion
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Featured article

01.02.2019 - Year: 9 - Issue: 4 - Page: 2

CASH ACCOUNTING SCHEME

Avoid cash flow issues when leaving cash accounting

Your business needs to leave the cash accounting scheme and you must now account for VAT based on its debtors and creditors. This could cause you a temporary cash flow crisis but is there a way of sidestepping this problem?

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Publication date: 01.02.2019 - Year: 9 - Issue: 4 - Page: 5

MAKING TAX DIGITAL

How will you deal with VAT adjustments under MTD?

Your business may make regular VAT adjustments if, for example, you are partially exempt or within the capital goods scheme. How will you deal with these adjustments after April 2019 when you start reporting under Making Tax Digital? More...
Publication date: 01.03.2019 - Year: 9 - Issue: 5 - Page: 7

VAT CASES

Taxpayer had two separate businesses.

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Publication date: 01.02.2019 - Year: 9 - Issue: 4 - Page: 7

VAT CASES

HMRC’s failure to deal with telephone calls gave taxpayer a reasonable excuse.

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Publication date: 01.02.2019 - Year: 9 - Issue: 4 - Page: 8

VAT RETURNS

Can we submit monthly VAT returns?

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Publication date: 01.03.2019 - Year: 9 - Issue: 5 - Page: 8

CONSTRUCTION WORK

Do we charge VAT for work carried out on a church?

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Last updated: 18.03.2019

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