Articles in "VAT"

The CJEU has considered a VAT case concerning the recovery of overhead VAT costs for a partially exempt business who supplied goods by way of hire purchase (the taxable supply) and the supply of credit (the exempt supply).

If you are VAT registered and took advantage of the VAT payment deferral arrangements you will need to reinstate your direct debit.

If your VAT-registered business provides construction services to another business you will no longer need to charge them VAT.

A recent Court of Appeal case has decided against two organisations that provided day care services.

The Chancellor has announced that VAT for the period 20 March 2020 to 30 June 2020 will not need to be paid during this quarter.

A recent Upper Tier Tribunal case has resulted in digital newspapers being judged the same as hard copy printed newspapers and therefore zero rated. Prior to the case, digital publications were seen by HMRC as standard rated.

Scrooge is debating what to spend his hard earned company profits on at Christmas.

From 1 January 2020, the European Commission are introducing a number of ‘quick fixes’ aiming to simplify and harmonise EU VAT rules regarding intra-EU supplies of goods.