Following loss at First Tier Tribunal, HMRC lodges appeal against decision on application of reduced rate VAT on community electric vehicle charging business
In this week’s Q&A, Danni Walker, tax adviser at Croner VIP Tax Team, explains invoicing rules and VAT liability when selling for a client as an agent and splitting sale price
As company insolvencies jump 7% month-on-month, accountants report clients are ‘increasingly struggling’ to pay tax bills with corporation tax fuelling woes
Many small businesses do not understand requirements for electronic invoicing and this issue is likely to become more problematic with HMRC move to compulsory e-invoices from 2028
Construction sector warned as renewed focus by HMRC leaves users of the VAT domestic reverse charge at risk of a tax enquiry, says Tony Cochrane, director at VITA
After four tax hearings, judges side with makers of giant sugary balls in long-running dispute over VAT zero rating, producing a natty mathematical formula to back up decision
In this week’s Q&A, Joshua Hamley-Deane, tax adviser at Croner, explains the differences between recovering input tax on leased and purchased cars for mixed use
In this week’s Q&A, Alex Jones, advisor at Croner-i VIP Tax Team, explains the backward look and implications of exceeding £90,000 VAT registration threshold in a single instance
Stopping VAT abuse by offshore online sellers can only be achieved by scrapping import VAT exemptions and de minimis rules, and even Amazon is calling for urgent change to the deemed reseller rules, explains Richard Allen, online retail VAT consultant and campaign manager at RAVAS
Community based electric vehicle charger can pay reduced rate VAT after lower tribunal rules against HMRC, saying breach of fiscal neutrality was ‘stark’
Mobile operator Lycamobile loses appeal as Upper Tribunal rules bundled charges liable for VAT even for allowances not used by customers in long-running dispute