Member Since: 10th Apr 2019
Hilary Bevan has over 20 years of experience working in accountancy and tax. She is a qualified chartered certified accountant as well as a chartered tax adviser and an associate of the Institute of Indirect Taxation.
In 2018 Hilary set up her own independent consultancy firm, providing specialist VAT advice to firms of accountants and businesses who don’t have their own in-house VAT expert. She has built up extensive technical knowledge over her years in practice and provides VAT advice on a range of topics from land and buildings to partial exemption. Hilary is passionate about VAT and regularly speaks on the subject, both to accounting professionals and to young academics who are interested in a career in tax.
Director Bevan VAT Consultancy Ltd
23rd Jun 2022
The legislation specifically says that excepted supplies are “supplies of specified services in respect of which a payment is not required to be included in a return made under regulation 4 of the Income Tax (Construction Industry Scheme) Regulations 2005.” (SI209/892, art 8(1)(a)). That means that un-excepted supplies are those which are required to be included in a return. That suggests to me that it does mean those who should be registered will be caught, not just those who are registered.
As with the VAT registration though – I don’t know how the supplier would be expected to establish that if the customer hasn’t realised.