VAT Treatment of Serviced Apartments : The Realreed Limited Case

VAT Treatment of Serviced Apartments : The Realreed Limited Case Background Realreed owns a property called Chelsea Cloisters in Sloane…

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Industry updates, Newsletter
Posted on: 6th February 2024

The Partial Exemption Annual Adjustment

The Partial Exemption Annual Adjustment   What is the annual adjustment?  Why is it required? An annual adjustment is a…

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Industry updates, Newsletter
Posted on: 6th February 2024

HMRC have updated its Payments on Account (POA) guidance

HMRC have updated its Payments on Account (POA) guidance  What are POA? These are advance payments towards a business’ VAT bill. They are mandatory. HMRC will notify a taxpayer to make…

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Industry updates, Newsletter
Posted on: 6th February 2024

B2B and B2C – The distinction and importance

B2B and B2C - The distinction and importance A key feature of the place of supply rules is the distinction…

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Industry updates
Posted on: 14th September 2023

Land related services

Land related services   Whether a service is “related to land” is important because there are distinct rules for this type of supply compared to the General Rule. The place of supply (POS) of land…

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Industry updates
Posted on: 14th September 2023

Is a cosmetic treatment exempt medical care?

Is a cosmetic treatment exempt medical care?  The Illuminate Skin Clinics Ltd Case   Background The Appellant runs a private, ie; non-NHS clinic offering a…

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Industry updates
Posted on: 14th September 2023

New HMRC guidance on error reporting

New HMRC guidance on error reporting   HMRC has published new guidance to assist taxpayers on how to deal with errors discovered…

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Industry updates
Posted on: 14th September 2023

How do HMRC choose which businesses to inspect and what is “Connect”?

How do HMRC choose which businesses to inspect and what is "Connect"? Big Brother is watching you… It always used to be the case that “Control Inspections” aka VAT inspections were decided by a business’…

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Industry updates, Newsletter
Posted on: 6th June 2023

Are Turmeric shots zero rated food?

Are Turmeric shots zero rated? The Innate-Essence Limited Case In the Innate-Essence Limited (t/a The Turmeric Co) First Tier tribunal (FTT) case the issue was whether turmeric…

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Industry updates, Newsletter
Posted on: 6th June 2023

Charity exemption for show admittance – The Yorkshire Agricultural Society case

Charity exemption for show admittance - The Yorkshire Agricultural Society case In the Yorkshire Agricultural Society First Tier Tribunal (FTT) case the issue was whether payments for…

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Industry updates, Newsletter
Posted on: 6th June 2023