Member Since: 9th Jun 1999
Hi, I am a VAT Consultant, part of the team at vatadvice.org We are based in Cambridgeshire. We work largely with charities but also advise a range of commercial organisations.
I have over 30 years experience in VAT, and am currently also a part-time member of the Tax Tribunals.
VAT Consultant vatadvice.org
26th Aug 2020
Since you are an Agent, your supplies are chargeable at 20%. It is only the supplies of accommodation that benefit from the reduced rate. Holiday lets are included in the reduced rate.
Here's a marketing opportunity - if you sell pre-paid accommodation, as long as it is paid before 12 Jan 2021, the reduced rate will still apply (tax poi not rules), even though it is not occupied until later.
25th Aug 2020
It may be that he is acting as agent for the wedding band. That raises questions as to the way he operates; his website; any contractual paperwork, etc. If you were able to establish that he is Agent, then the separation question may go away.
22nd Aug 2020
Usual tax point rules apply. So, a holiday paid before 12 Jan 2021 will be eligible for the reduced rate. (Use it in your marketing!)
15th Aug 2020
VAT is a complicated thing!
14th Aug 2020
The Place of Supply is where the goods are physically delivered to, so zero-rating applies, subject to the evidence of departure and arrival, as well as recipient's VRN.
14th Aug 2020
I use this link: https://www.tax.service.gov.uk/shortforms/form/VATGenEnq?dept-name=&sub-...
Hope it's what you were thinking of.
12th Aug 2020
I agree. Ear wax removal is essentially a medical procedure.
7th Aug 2020
Complex VAT rules are applied differently in EU Member States than UK, and also applied differently by differently providers. Brexit will add to the variations!
6th Aug 2020
If I were paying in instalments, since my payments create tax points, I would insist on having a VAT Invoice, to claim the input tax.
4th Aug 2020
Lovely plumage, as I recall.