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1. Working out VAT for PCPs

   ... then the customer would not be expected to retain the vehicle. This is therefore treated as a supply of services. ... value, then the customer would be expected to purchase the vehicle. This is therefore a supply of goods. VAT is due on the value of the vehicle at the commencement of the agreement. The finance ...

   26th Apr 2022 | Blog post

2. Diversification? Then do your Due Diligence!

   ... of Ireland. In contrast to the road tanker business, the vehicle business was much less ‘formal!’ Following ...

   8th Apr 2022 | Blog post

3. How non business income affects VAT recovery

   ... caused the FTT some thought was the Upper Tier decision in Vehicle Control Services [2016] UKUT 316, (VCS). Over 90% of ...

   31st Mar 2022 | Blog post