Article Database

Search results: 9 article(s) found in year 5, issue 4

CONTRACT TERMS

Really VAT inclusive?

The terms of a contract can have an important effect on the amount of VAT due. A Court of Appeal decision could add further uncertainty. Why? More...

OVERSEAS VAT

Place of supply rules - MOSS

If you’re an unregistered business selling online downloads to private customers in other EU member states, changes to the rules mean that you will now have to register for VAT. Is there an easy way? More...

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...

OUTPUT VAT - ENERGY SAVING

VAT savings with energy-saving materials?

There’s a raft of new grant schemes available for the installation of energy-saving materials, but there’s been some confusion as to when the 5% rate applies. What’s the actual position? More...

DISBURSEMENTS

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...

CARS

Going electric? The tax breaks

The government encourages the use of electric and hybrid cars through the use of tax breaks. But what concessions does the VATman actually allow and what are some of the common misconceptions? More...

VAT CASES

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

VAT CASES

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

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Last updated: 07.08.2020

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