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VAT CASES

Treatments were commercial not medical

PROPERTY IMPROVEMENTS

Can you recover VAT on buy-to-let improvement costs?

One of our subscribers lets out a flat above their shop. The business is VAT registered. They plan to spend £60,000 plus VAT improving the flat. Can they claim any input tax on this expenditure? More...

PRIVATE USE

Input tax on computers for homeworking

Your business has agreed that some employees will become homeworkers and has provided laptops to assist them. What VAT issues must you consider with these laptops? More...

LEGAL FEES

Can you claim back VAT on legal fees?

One of your directors is facing litigation that could affect your business reputation. Can you claim input tax on their legal fees if your business, rather than the individual employee, agrees to pay the bills? More...

VAT CASES

Zipvit Ltd v HMRC [2016] UKUT 294 (TCC). Notional VAT recovery

INPUT TAX - MOTS

VAT recovery and MOT charges

If you provide MOT tests, either as an approved garage or as an agent using a third party tester, you could be missing out on reclaiming VAT. How can you save yourself money? More...

USE OF BUSINESS ASSETS

Change from intended use of a business asset

What happens in respect of VAT when a business buys an asset and intends to use it to make taxable supplies but the actual use is different from the original intention? More...

VAT CASES

Oonagh O’Ryan v Revenue & Customs [2014] UKFTT 838 (TC). Registration

VAT CASES

Helmbridge Ltd v Revenue & Customs [2014] UKFTT 732 (TC). Nature of supply

INPUT VAT

Change of intention - the VAT implications

It’s not uncommon to start a project but your intentions subsequently change - this will result in supplies of a different VAT liability. But what happens to the VAT recovered? More...
Last updated: 26.02.2020

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