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
2nd Dec 2020
The background to HMRC Brief 19/2020 states: "This result is contrary to the operation of the VAT system." It is not open to HMRC to say that; only a Court of Law can determine whether a result is contrary to the operation of VAT. In fact, the Brief was released precisely because a Court of Law held that the result was not contrary, etc., etc.
13th Nov 2020
Is there a risk that the UK provider of, for example, accountancy services, will be required to register for VAT in the Member State where the private client is based?
22nd May 2020
Important point. I have spoken with some businesses whose paperwork is in physical files, so they cannot complete their Returns. As you say, lockdown will actually prevent some businesses from submitting Returns.
I would suggest that HMRC should allow a reasonable excuse defence so that surcharges do not arise. The key will be to collate a simple factual narrative of what happened, with dates.
1st May 2020
I have heard your fourth example being provided as standard advice from the HMRC helpline for many years. This can have serious implications later on, with the taxpayer unable to reverse his decision to opt to tax.
25th Feb 2020
It’s a pretty obscure piece of legislation that won it. And I should know, as I represented the claimant!
16th Apr 2019
I make frequent use of the Manuals. I don't always agree with them, of course! But they are an essential resource for anyone trying to find their way through the vat maze.
22nd Mar 2019
MTD solve carelessness?
I uploaded a car park ticket. The software automatically posted it to Xero. But it used the time of arrival as the value, so massively over-claimed VAT. I happened to spot it, but would not always have done so.
Had I used my previous manual procedure this mistake would not have occurred.
28th Nov 2018
Fair comment, Alf.
I did make a deliberate decision some years ago not to try to provide comprehensive guidance in my blog, but to raise issues for practitioners to pursue themselves.
Where Accountants have specific issues with individual clients, they are always welcome to contact me for further advice; and some do so.
12th Oct 2018
As is so often the case, had the taxpayer sought suitable advice at the start of the project, he would have secured his VAT repayment, and avoided costly and long-drawn-out correspondence with HMRC, let alone the Tribunal.
(Did you spot who was the Tribunal Member?)
13th Dec 2017
This is a real concern for many advisors.
One additional factor is that, having determined that the taxpayer made a 'deliberate' error, HMRC can publish his/her details in their quarterly report, subject to the £25,000 threshold. This puts the taxpayer's behaviour right into the public arena.