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Search results: 5 article(s) found in topic: Partial exemption - keyword: Special method

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PARTIAL EXEMPTION

Increase your partially exempt VAT recovery

Your business has two sources of income, one is exempt from VAT and the other is standard-rated. You are about to spend £150,000 plus VAT improving your trading premises. Is there a way of increasing your VAT recovery? More...

PARTIAL EXEMPTION

Applying for a partial exemption special method

If the partial exemption standard method doesn’t suit your business, you can apply for a special method. But obtaining one can be time consuming and difficult. What do you need to do? More...

VAT CASES

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

PARTIAL EXEMPTION

Can an agreed special method be overridden?

What happens if you’ve agreed a partial exemption special method with HMRC and then your business circumstances change? If the method no longer produces a fair result can it be overridden? More...

PARTIAL EXEMPTION

Special method not fair?

After you’ve negotiated a “special method” your circumstances can change meaning that it no longer produces a fair and reasonable result. What can you do to change this? More...
Last updated: 21.03.2019

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