Article Database

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

PAYMENT DISCOUNTS

All change for prompt payers?

HMRC has issued guidance on how businesses should deal with prompt payment discounts from 1 April 2015. What are the key factors? More...

PROPERTY - TOGC

Pitfalls of TOGC treatment

When you buy a business, or part of one, you can avoid VAT by obtaining transfer of a going concern (TOGC) treatment. But what do you need to be wary of to avoid losing this? More...

HOMEWORKING

VAT and running your business from home

These days many businesses are run from home or at least have a home office in addition to the principal place of work. If this applies to you how much VAT, if any, can you recover? More...

PAYING VAT

What’s the most efficient way to pay VAT?

There can be few less pleasant experiences than paying your VAT bill, especially if you haven’t budgeted for it! However, there are some ways to ease the process. What are they? More...

DEREGISTRATION

Deregistering as a property owner

If you want to deregister from VAT and you own a property there are a number of traps to look out for in order to dodge an unexpected bill. What are they and how do you avoid them? More...

TRADE PROMOTIONS

Promoting a scheme - VAT dues?

Loyalty and trade promotion schemes are becoming increasingly popular but can be a complex and confusing area. What is the VAT treatment from the retailer’s point of view? More...

VAT CASES

Revenue & Customs v Brockenhurst College [2014] UKUT 46 (TCC). Catering charges

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Last updated: 07.08.2020

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