VAT | AccountingWEB


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?


HMRC has welcomed the upper tribunal’s decision that a university’s leaseback arrangement should be ignored for VAT purposes.


Assume a client provides a service, at the standard rate of VAT, on 25th December.

The invoice is issued 10 days later for £10k net; £12k gross.


A tax dispute over the Spot the Ball competition is set for a replay after HMRC has been given permission to appeal in its £80m VAT battle.


Client sold goods and sent invoice to UK company including VAT.

UK company has now requested that he invoices their Paris office rather than themselves.


HMRC has updated its VAT Input Tax Manual guidance on input tax recovery in the light of a Co