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  • Tips & Advice VAT - Gift of property to spouse: the VAT consequences
    You own a commercial property that you let to an unconnected business. This has an option to tax in place. You would like to transfer 50% of this to your spouse for income tax planning purposes. What VAT challenges does this create?
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  • Tips & Advice VAT - VAT on contracts involving three countries
    One of our subscribers has a deal to provide management consultancy services to a retailer in Morocco. All work will be done in Morocco, but a separate business based in Spain will assist our subscriber. What are the VAT issues of this arrangement?
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  • Tips & Advice VAT - Truffle balls are standard-rated as confectionery
    Truffle balls are standard-rated as confectionery..The case. Corte Diletto UK Ltd (CD) sold healthy truffle balls, which were originally marketed as “Nouri Truffles” and then became “Nouri Healthy Balls” . They are vegan based, gluten free and “healthy but indulgent” . They contain natural sugar but no added sugar and measured about 3cm across. CD claimed that the products should be zero-rated as a healthy fruit-based snack that could be a substitute for a dessert. The director also claimed that...
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  • Tips & Advice VAT - Avoiding an interest charge for past errors
    You have discovered that your business has made supplies of management services for the last five years to an associated company but didn’t charge VAT. How do you correct this problem, and can you avoid an interest charge on the underpaid VAT?
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  • Tips & Advice VAT - What counts as “premises” for VAT?
    What counts as “premises” for VAT?..Q. We run a café and sandwich bar in a shopping centre. Outside our café we have about ten chairs and four tables where customers can enjoy their food and drink. About 20 yards away there is another seating area, described as a “food court”, where customers from six different catering outlets can sit. This area is cleaned by the shopping centre and not any of the outlets. Is cold food consumed at both outlets zero-rated as takeaway sales? A. There is no zero-rating...
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  • Tips & Advice VAT - Can we keep the VAT number?
    Can we keep the VAT number?..Q. Our limited company trades as architects but we intend to form three limited companies for new activities that we think will be successful following the coronavirus crisis. The companies will all be subsidiaries of the main company and we want them to all be VAT registered from day one. Would it be possible to form a group registration, and could we keep our existing VAT number? A. There is no problem forming a group registration because the main company controls the other three...
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  • Tips & Advice VAT - Reclaiming VAT on remote working allowance for staff
    The coronavirus crisis has identified certain employees that can work from home in the long term. You have agreed to give them up to £1,000 to pay for equipment and other homeworking costs. Can you reclaim any input tax?
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  • Tips & Advice VAT - No link between production costs and catering supplies
    No link between production costs and catering supplies..The case. This appeal in the Upper Tribunal (UT) was made by HMRC against the decision of the First-tier Tribunal (FTT) that input tax incurred on production costs by the Royal Opera House (ROH) had a “direct and immediate link” with sales of food, drink and ice creams made during performances as far as partial exemption was concerned. The link with taxable catering supplies increased the input tax claimed by ROH. The production costs related to costumes,...
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  • Tips & Advice VAT - Buying and selling services in the EU after the transition
    Although the UK left the EU in January, the same VAT rules as before will continue until the end of December 2020. Most of the VAT changes after this date will affect a business selling goods. But might you be impacted if you trade in some services?
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  • Tips & Advice VAT - Rule changes for builders delayed again
    The new reverse charge rules for the construction industry will now take effect on 1 March 2021 to help builders affected by the coronavirus crisis. What does the delay mean for your business?
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