I have a VAT registered business I help and they have sold a tractor via an auction.

Two Essex businessmen who evaded £2.5m in corporation tax and VAT in a fraud involving the supply of labour to the railway industry have been jailed for 10 years, after an investigation by HMRC

A client sells paper patterns for making things.

Some are sent by post, however some are now being sent as a .pdf attachment for the customer to print where they are located.



I want t buy a business that runs powerboat rides.

This is zero rated for VAT.


We have a client company which sells goods over the internet and their sales are approaching the VAT registration limit


A company supplies promotional staff and ran a promotion for a national food supplier where they gave away food samples and invited the recipient to make a donation to charity.  Some did, some didn

HMRC is not appealing against the recent Upper Tribunal decision in Lok’nStore Group plc (“LnS”) but does no

A UK company sells products e.g. CDs to German consumers via a Dutch manufacturers and suppliers.

The goods do not pass via the UK.

The goods are sold via the Internet.


One of those perennial questions: - how does a Transfer of a Going Concern (TOGC) interact with VAT registration?