Hi, I am a VAT Consultant, working mainly with charities. I am based in Cambridgeshire
I have over 20 years experience in VAT, and am currently also a part-time member of the Tax Tribunals.
It sounds like a software issue, not a VAT issue. So ask your web developer to capture the relevant data from the customers' orders, to populate the ECSL. And then you can submit electronically.
But we do recommend someone double check the documentation.
And, any exempt use within ten years from purchase may trigger a CGS adjustment.
If there is a taxable supply to the EC, then the input tax on the Reverse Charge must be recoverable, as directly attributed to the taxable business activity.
Or is EC money a grant?
A sale under a hire purchase agreement is a supply of goods, so the VAT falls due at the time of the sales invoice.
Leasing of cars in the UK constitutes the making of taxable supplies, and renders the company liable to register for VAT. As a non-national company, the usual registration threshold (£85,000) does not apply.
Here is some guidance about the way HMRC can require a NETP to appoint a Representative who will be liable for any unpaid VAT: https://www.gov.uk/hmrc-internal-manuals/vat-registration-manual/vatreg3...
Agreed, a load of tosh!
£100k plus possible 30% penalty -not a good idea!
The problem is that HMRC can do what they like, as slowly as they like, as long as they do not breach time scales. I do wonder if there is any argument under s77, which deals with time scales within which HMRC must raise a VAT assessment.
The other approach is to pursue a claim under the broad misdirection guidance (https://www.gov.uk/hmrc-internal-manuals/admin-law-manual/adml1400) but this is not a ground for an appeal to the Tax Tribunal.
The technical explanation is that the Place of Supply for the service is where the recipient is located. So VAT is accounted for as output tax on the recipient's VAT Return.
There is some case law concerning portakabins and similar structures. European legislation refers to the letting of 'immovable' property; and that is not as easy to define as it appears. Hence the different views expressed above.
Yes. VAT applies to most supplies of services. Do you want your 'commission' to be VAT inclusive or VAT exclusive?
Of course, if any party is in a different country then the way VAT is charged might be different.