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18.09.17
Building a granny annexe

If you extend your property to accommodate an elderly parent, does VAT apply or is the building work

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18.09.17
Onward Supply Relief and VAT

VAT reliefs exist that can ease the cash flow problems faced by businesses, but they often come with conditions that must be met. Get it wrong and you could be faced with a costly VAT bill. This is just what happened to my client which manufactures in the Far East and then imports the finished

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18.09.17
Seeds – another VAT liability dispute

My client was selling animals feeds and was contacted by an HMRC officer who wanted to assess the client’s business. The officer looked at one of the seed mixes, which my client had treated as zero-rated, and decided it was standard-rated. This clearly had implications for my client, who would have to increase his prices

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18.09.17
When is a cake not a cake?

When is a cake not a cake? This is an important question in the VAT world, because cakes are zero-rated but other goods – such as chocolate covered biscuits – are not. My client started a business with an innovative product and wrote to HMRC for confirmation that she was correct in regarding it as

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18.09.17
Charity’s seaside respite centre

If you run a charity whose building is beyond repair, are you liable to VAT? This was the question facing a charity which ran a respite centre on the coast. Background The religious-based charity, dedicated to the alleviation of poverty and hardship, provided free breaks to distressed families. The building it used for this was

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18.09.17
Creating a heritage centre

If you run a charity, you’ll want to keep your VAT liability to a minimum. So if you plan any new building projects, which at first sight appear to carry a six-figure VAT liability, it makes sense to seek expert advice. Background A cultural charity based in south London was applying for National Lottery funding

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18.09.17
Finance for housing schemes

Many new housing projects are not getting off the ground despite local authorities granting planning permission for the land targeted for development. This is often because the builders do not have the ready cash to pay for the land and/or the landowners’ price expectations (even allowing for overage) are unrealistic. Add VAT liability to the

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18.09.17
Property renovation prior to trading

Optimising VAT on property purchases and the subsequent rental is a potential minefield. Here is one situation where I supported a client Background My client bought a property with the intention of renovating and converting it prior to letting. He wanted to let the property to two trading companies he owned, one of which only

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18.09.17
Opting to tax and anti-avoidance

A lawyer approached me regarding a financial sector business that wished to let a unit in a shopping centre. The centre landlord was nervous that the letting would trigger the option to tax anti-avoidance rules and wanted an apparently onerous indemnity written into the proposed lease. The lawyer’s client needed an assessment of the risk

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18.09.17
Purchase of units by a charity

If you run a charity and want to purchase commercial property, what is your VAT position? This is a situation which faced my client – a charity – when it wanted to buy two commercial units. The background A fully taxable business purchased two units, one of which it wholly occupied and the other only

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18.09.17
Golden Brick

What happens if you paid and recovered VAT on a property purchase, but find you have to pay it back when you come to sell it on? Is there a solution? This is just what happened to my client, an entrepreneur, who bought a pub that had closed, with the intention of renovating it and

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18.09.17
Agents

The VAT rules for those acting as agents for third parties can be complex and confusing, and it is not always easy to arrive at a solution. If you are acting as an agent for a third party, what is your VAT liability? This was a situation I found with a car parking agency, whose

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18.09.17
Sharing premises

If you share your business premises with other companies, are you potentially liable to VAT even if your own business is not? This is a situation I came across for a client who is a fitness instructor. The instructor provided tuition from her own premises and allowed other similar businesses to share her property. The

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18.09.17
Interface between hotels and booking platforms

A business that acted as an interface between booking platforms and hotels worldwide came to us with their accountant because they were confused by the various rules applying to VAT and cross-border services. We sat down with them and went through what they did and how, so that we fully understood the nature of what

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