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Showing 1-10 of 22 results

  1. VAT treatment: The tooth, the whole tooth

    Business tax

    The recent change to the VAT treatment of dental prostheses are a reminder of when to ... takes place entirely in the UK, this was at odds with the treatment of similar supplies which did not cross the GB/NI ... 7 (2022) has been published regarding changes to the VAT treatment of dental prostheses.  Brace for changes The ...

    21st Apr 2022 | Article
  2. What's the tax treatment for electric vehicle charging points?

    Business tax

    ... VAT HMRC guidance has recently been updated about the VAT treatment of electric vehicle charging points. Here’s a ... either 5% or 20%. What about employee use? What is the tax treatment of electric vehicle charging points in this case? ... our team on 020 7360 4437 or send us a message. Tax treatment for electric vehicle charging points Business tax ...

    27th May 2022 | Industry insights
  3. Questions build around DRC rules for construction

    Business tax

    ... back in the customer’s court should HMRC question the treatment. It is worth noting that whereas usual reverse ...

    22nd Jun 2022 | Article
  4. Business or non-business VAT confusion

    Business tax

    ... adviser is not going to be any clearer as to what the VAT treatment is and as many charities operate with limited, if ...

    21st Jun 2022 | Article
  5. How VAT is geared for car lease cancellation

    Business tax

    The VAT treatment of cancelled contracts has had an interesting ...

    17th Jun 2022 | Article
  6. Reforms proposed to capital allowances regime

    Business tax

    ... generosity lags competitors” because “the overall tax treatment provided for capital investment is less generous ...

    15th Jun 2022 | Article
  7. VAT: A grave case of misinterpretation

    Business tax

    ... they felt, was irrelevant and should attract the same treatment as if the graves were dug “on demand”. Further, ...

    14th Jun 2022 | Article
  8. Test driving the tax rules on demonstrator cars

    Business tax

    ... good a time for a recap on the capital allowance and VAT treatment. Car dealerships will often purchase an extra car ... pool cars. Where such private use occurs, the default VAT treatment would be to account for output VAT each quarter on ... Limited (RTR) was a car dealership. In the past, the VAT treatment was such that its input VAT recovery was blocked, ...

    13th May 2022 | Article
  9. HMRC updates medical service VAT requirements

    HMRC & policy

    ... is contractually responsible for providing the care and treatment to the patient, their supply will be exempt. ... providing a service to the agency – there is no medical treatment involved, so the supply is standard rated for VAT. ... Mainpay did not exercise control or supervision over the treatment of the patients, it was supplying staff rather than ...

    8th Apr 2022 | Article
  10. Confusion springs from NIC threshold amends

    Business tax

    ... on their self-assessment tax return for 2022/23.  Treatment of losses The treatment of self-employed losses can be confusing for class ...

    29th Apr 2022 | Article

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