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Search results: 10 article(s) found in topic: Partial exemption - keyword: Partial exemption

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PARTIALLY EXEMPT VAT GROUPS

When a partially exempt VAT group buys another company

If you are a partially exempt VAT group which is buying a company, what are the VAT consequences for the buyer, and is there any advice to make things operate more efficiently? More...

PARTIAL EXEMPTION

Planning points for partially exempt businesses

If your business is classed as partially exempt, there are some things you can do to improve your VAT recovery, and therefore save your business money. What are they? More...

VAT CASES

North of England Zoological Society v Revenue & Customs [2015] UKFTT 287 (TC). Partial exemption

PARTIAL EXEMPTION

Improve your VAT recovery

If yours is a partly exempt business you don’t have to include all of your exempt income in your partial exemption calculation. But what will HMRC let you leave out enabling you to maximise your VAT recovery? More...

PARTIAL EXEMPTION

Partial exemption - the basics

When a business initially becomes partly exempt, the input tax it incurs and can recover in its first year does not always reflect its future use. If you’re in this boat, what can you do about it? More...

VAT LEGISLATION

Cases roundup

PARTIAL EXEMPTION

VATman overrides PE claim

If the VATman thinks you’ve over-claimed VAT using the partial exemption standard method, he can impose the standard method override to reduce your claim. What’s to know? More...

NEW VAT PUBLICATIONS

Latest from the VATman

PARTIAL EXEMPTION

Time for the PE exercise

If your business makes exempt supplies, you’ll have to make a partial exemption calculation each time you complete a VAT return. Once a year you have to do an annual adjustment as well - what’s involved? More...

EXEMPTIONS

Benefit from a new exemption?

A new exemption that could affect businesses with exempt or non-business activities is on the way. Might you stand to benefit? More...
Last updated: 17.12.2018

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