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VAT ON CHARCOAL - B2B - small quantities

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10.2 Supplies by wholesalers to retailers

Supplies of fuel and power by wholesalers to retailers are normally standard-rated, unless supplied in small quantities. Any idea of small quantities in this case (charcoal)?

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Psycho
By Wilson Philips
20th Apr 2021 15:53

The de minimis provision does not apply to charcoal.

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Replying to Wilson Philips:
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By Tax Dragon
20th Apr 2021 16:00

A point already made on another of the OP's threads ten minutes ago.

I approve though of not using anonymous this time. Well done, OP.

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Replying to Tax Dragon:
Psycho
By Wilson Philips
20th Apr 2021 16:18

Although perhaps more than one login? The other thread was started yesterday, 'Betty' joined only today. It would be a curious coincidence, though - unless charcoal is the new gin (ie everyone is at it).

But you made a good point on the other thread - how/why do you get to section 10.2 without reading what went before it?

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Replying to Wilson Philips:
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By Tax Dragon
20th Apr 2021 16:34

Good spot.

Perhaps I should pluralise the first part of my previous comment:

"A point already made on another of the OPs' threads ten minutes ago."

and retract the second part?

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Replying to Wilson Philips:
Jason Croke
By Jason Croke
21st Apr 2021 12:40

This is where mistakes are made, people often jump to the one paragraph that says what they were looking for, but often taken out of context by not reading the whole document.

I liken HMRC Notices to the scene in Raiders of the Lost Ark where the [***]'s are digging in the wrong location because the medallion identifies the height of the staff in order to find the Well of Souls, but the medallion has two sides and the [***]'s only have one side, so they dig in the wrong place.

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Replying to Jason Croke:
Psycho
By Wilson Philips
21st Apr 2021 13:54

Way off track now but there’s a great scene in Big Bang Theory where they prove the irrelevance of Indy to the plot. It is argued that because they’re digging in the wrong place it is only because Indy finds the Ark that they recover it, open it and everyone dies. But without Indy they would have had the whole headpiece, found the Ark, opened it and everyone dies.

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Replying to Wilson Philips:
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By Tax Dragon
21st Apr 2021 17:41

Isn't that applying hindsight (and/or confusing "plot" with "outcome")?

:-P

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By SXGuy
20th Apr 2021 18:18

Is charcoal the new bitcoin?

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