Article Database

Search results: 9 article(s) found in year 5, issue 1

TRIBUNAL PROCEDURE

VATman told off

You probably think that the VATman always gets his way and is “always right”. In fact, as a recent case shows, if he doesn’t do as he’s told he can be barred from tribunal proceedings. What happened? More...

OVERSEAS VAT

Why check EU customers’ VAT numbers?

If you’re trading with other EU businesses, HMRC says that you should check each customer’s VAT number. But is the information accurate and can it be relied on? More...

BAD DEBT RELIEF

The dos and don’ts of bad debt relief claims

After waiting for six months you can recover the VAT on outstanding invoices using the bad debt relief (BDR) provisions. This can provide a useful stimulus to cash flow but what are the dos and don’ts? More...

DISCLOSURE OF INFORMATION

Obtaining information from HMRC

As you’ll probably be aware, HMRC has a policy of “digital by default” and is continuing to move services and reporting online. But what about obtaining information about your VAT affairs? Can your accountant deal direct? More...

INVOLVENCY

The VAT position on insolvency

Business insolvencies are a sad fact of life but during such a period you still have responsibility for VAT. But who deals with this and picks up the pieces if things go wrong? More...

INSURANCE

VAT due on insurance commission?

Like many businesses, you regularly receive a commission payment for insurance products you’ve introduced. But do you need to account for VAT on these payments and does it matter in what status you receive them? More...

VAT CASES

Jack Wilson v Revenue & Customs [2014] UKFTT 320 (TC). DIY Homebuilders’ scheme

NEW VAT PUBLICATIONS

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Last updated: 07.08.2020

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