Home » Any Answers » Supplies entirely outside the scope of VAT

Supplies entirely outside the scope of VAT

Posted by ChrisPoole PM | on Wed, 08/02/2012 - 15:39  654  7 comments | report

I'd be grateful for any advice on this one. Client makes supplies which are 100% outside the scope of UK VAT. Is there any barrier to voluntary registration in these circumstances?

 

Thanks

Comments
Constantly Confused's picture

Why?    1 thanks

Constantly Confused | Wed, 08/02/2012 - 16:14 | Permalink

If he isn't making taxable supplies, he can't recover any VAT, what would be the benefit?

Steve Holloway's picture

I think there has to be an intention to make taxable supplies ..    1 thanks

Steve Holloway | Wed, 08/02/2012 - 16:31 | Permalink

to get past the voluntary registration rules.

Steve Kesby's picture

There are two restrictions    1 thanks

Steve Kesby | Wed, 08/02/2012 - 16:48 | Permalink

To register in these circumstances, the person must make or (carry on a business and) intend to make supplies that would be taxable if they were supplied in the UK, and the person must have his usual place of residence or a business establishment in the UK.  Paras 10(1) to 10(4) of Sch 1 VATA 1994.

VAT registration

ChrisPoole | Thu, 09/02/2012 - 16:06 | Permalink

Yes I concur - thanks Steve.

 

The other two responses are somewhat wide of the mark

Harsh Response    1 thanks

chatman | Thu, 09/02/2012 - 17:18 | Permalink

ChrisPoole wrote:

Yes I concur - thanks Steve. 

 

The other two responses are somewhat wide of the mark

That's a bit harsh. Given the limited information they were provided with, I think they made quite reasonable assumptions. As you apparently knew the answer already, I would have thought that you would have known what additional information would have helped them to understand your situation better.

"Harshness"

ChrisPoole | Mon, 13/02/2012 - 13:59 | Permalink

chatman wrote:

ChrisPoole wrote:

Yes I concur - thanks Steve. 

 

The other two responses are somewhat wide of the mark

That's a bit harsh. Given the limited information they were provided with, I think they made quite reasonable assumptions. As you apparently knew the answer already, I would have thought that you would have known what additional information would have helped them to understand your situation better.

 

Thanks for your contribution "chatman". I am sorry if you're upset, but as so often on this forum I am driven to wonder why contributors proffer replies when they plainly don't have the most fundamental understanding of the subject, in this case VAT. If I "knew the answer already" I would scarcely be wasting everyone's time by asking such a question.

.

chatman | Mon, 13/02/2012 - 16:17 | Permalink

ChrisPoole wrote:
If I "knew the answer already" I would scarcely be wasting everyone's time by asking such a question.

Yes, that was what confused me.