I am often asked about the extent of zero rating for disabled adaptations to properties, especially in the context of building an extension to a home of for a charity! More often than not, my clients are very surprised by […]
ZERO RATE OF VAT FOR DISABLED ADAPTATIONS TO PROPERTIES! Read More »
GM VAT had an article published in CA magazine (November 22 Edition) – The Value of VAT. The full article is available online to read here – Meet the practice – CA Magazine November 2022
GM VAT article published in CA Magazine November 2022 – The value of VAT Read More »
There has been lots of chat about the new penalty regime, headed our way in January 2023, for late VAT return submissions and payment of VAT, however it is easy to overlook HMRC’s recently published guidance outlining the penalties your business will
Remember those penalties for non compliance with MTD! Read More »
The new system for determining penalties for late VAT returns and late payment of VAT was due to be introduced from April 2022, however HMRC have recently announced that this has been delayed by 9 months until 1 January 2023.
New penalty regime for late VAT returns and payments Read More »
Covid 19 has caused many changes to the trading patterns for businesses, and as a result partially exempt businesses have felt the knock-on effect when it comes to calculating VAT recovery. For many, this has meant that less VAT could
Partially exempt VAT registered businesses affected by coronavirus (COVID-19) Read More »
Covid 19 has caused many changes to the trading patterns for businesses, and as a result partially exempt businesses have felt the knock-on effect when it comes to calculating VAT recovery. For many, this has meant that less VAT could
Partially exempt VAT registered businesses affected by coronavirus (COVID-19) Read More »
The place of supply rules for services has not changed from the UK perspective as a result of Brexit. The general rule still applies and the exceptions to the general must still be taken into account. In many situations, subject
Brexit – Supply of digital services to consumers in the EU Read More »
From a UK perspective there is no longer a requirement to differentiate between business and non business customers and the location to which the goods are sent. All goods sold from a UK business to customers outside of the UK
Brexit – Selling Goods – UK to EU Read More »
Domestic Reverse Charge for the Construction Industry The new Domestic Reverse Charge (DRC) rules for the construction industry, introduced from 1 March 2021, apply to Construction Industry Scheme (CIS) and VAT registered contractors and subcontractors. It has been referred to
Domestic Reverse Charge Read More »
Under the Northern Ireland Protocol, Northern Ireland (NI) is still part of the UK VAT system with NI businesses continuing to submit one UK VAT return and having one UK VAT registration number, however, a number of things have changed
Northern Ireland Protocol Read More »
