VAT

Tax / Consumers to pay VAT on roaming services outside the EU

From 1 November 2017, VAT will be charged on roaming services used by UK consumers outside the EU due to the government removing the ‘use and enjoyment’ rule on telecommunication services provided to consumers, as announced in Spring Budget 2017

Tax / Recovering VAT on company car purchases

Stanley Dencher, specialist tax writer at Wolters Kluwer, considers two recent cases which HMRC has lost regarding whether input VAT is recoverable on company car purchases when private use is prohibited

Tax / VAT repayment notice updated to reflect cheque withdrawal

HMRC has updated VAT Notice 700/58: treatment of VAT repayment returns to confirm when a repayment return is recorded as being received, as HMRC plans to phase out government cheques for VAT refunds

Tax / HMRC to phase out government cheques for VAT refunds

HMRC is looking to phase out repayments of VAT by payable order (government cheques) due to them being untraceable, with refunds to be straight directly into bank accounts

Tax / VAT updates: July 2017

The latest VAT rulings with implications for businesses includes construction services for charity and residential building in J&B Hopkins, spouses ran separate businesses for VAT, caravans and fuel in Colaingrove

Tax / Three farmers reap sentences for £140K VAT fraud

The last of three farming brothers from Northern Ireland to be prosecuted for their roles in a £140,000 VAT repayment fraud has been sentenced after an investigation by HMRC

Tax / India introduces harmonised goods and services tax (GST)

The introduction from next week of a goods and services tax (GST) in India, effective from 1 July, is being hailed as the biggest shift in tax reform in the country’s history, but there are concerns that UK companies trading with India may not be ready for the complexity of the changes

Tax / HMRC clamps down on 'supply splitting' to avoid VAT

HMRC has issued a ‘spotlight’ after it has become aware of attempts to avoid VAT by splitting a single supply of goods or services into separate supplies, warning that the schemes do not work and it will investigate anyone who uses one

Tax / Brexit: tax advisers consider long-term implications for business

As Brexit talks start, Jaimie Kaffash gauges the views of accountants and tax advisers about the challenges ahead and implications for business in terms of tax rates, export and import tariffs and general confidence

Tax / Canada/UK swoop on £30m carousel tax fraud

The Canadian tax authorities have revealed they are collaborating with the UK on an ongoing international investigation into an alleged so-called ‘carousel’ tax fraud scheme which put over $50m (£30m) of tax at risk

Tax / DUP could clash with Conservatives over Brexit

The Democratic Unionist Party’s (DUP) opposition to a hard Brexit could prove a stumbling block in attempts to strike a deal with the Conservatives, reports Calum Fuller

Tax / UK property developers warned on Bulgarian VAT case

A recent opinion given by the advocate general of the European Court of Justice (CJEU), relating to VAT recovery on building costs, could have implications for property developers and housebuilders in the UK who enter into planning gain agreements, Saffery Champness is warning

Tax / Couple win appeal against HMRC over compulsory VAT registration

A First Tier Tribunal (FTT) has allowed a husband and wife’s appeal against HMRC’s decision that the couple ran one business in partnership, rather than two separate businesses, and were therefore eligible for compulsory VAT registration 

Tax / Dodwell: common sense prevails over College VAT charges

A sensible VAT ruling at the tax tribunal gives colleges a welcome respite, says Bill Dodwell, partner at Deloitte as he reviews the implications of the Brokenhurst College case 

Tax / Elliott: ancillary supplies get a break in Brockenhurst

Graham Elliott, VAT specialist and director at City & Cambridge Consultancy, reviews the case for removing VAT for student provided meals and entertainment performances at Brokenhurst College 
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