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Search results: 5 article(s) found in topic: Output VAT - keyword: Disbursements

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Avoiding a costly mistake with disbursements

You have undertaken to make some payments for a customer that you recharge via your sales invoice. You’re sure these qualify to be treated as disbursements, but how can you avoid a nasty trap? More...


Did you make a supply or a recharge?

One of our subscribers paid for some emergency repair work to be carried out on their building. They want to invoice the landlord to recover the cost, but the landlord says they won’t pay the subscriber’s VAT. What is the correct treatment? More...


Costs you pay on behalf of a client and VAT

Some businesses pay costs on behalf of their clients - such as a conveyancing solicitor paying land registry fees. What’s the VAT position of these costs, what can you reclaim and when do you have to charge VAT? More...


Does HMRC understand disbursements?

Disbursements is a subject that even trips up HMRC. Many businesses pay costs on behalf of their customers but when do they count as disbursements? What can you teach HMRC? More...


VAT and disbursements

You often hear the word “disbursements” - they’re commonly referred to by professionals such as solicitors and accountants. But what exactly are they and how should they be treated for VAT purposes? More...
Last updated: 17.04.2019

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