The customer’s rights

VAT is a self-assessed tax but certain transactions are difficult to determine for VAT purposes – e.g. certain work on listed properties may be zero rated. My invariable advice to clients where the VAT status of a supply is uncertain is ‘if in doubt – add VAT to it’.

Once or twice over the years I have heard of customer complaints arising as a result. On each occasion I have advised the client to stand his ground and he has done so. The customer concerned has been thoroughly dissatisfied but to my knowledge matters have never gone any further.

I am aware that a written ruling may (in theory) be relied upon if all relevant facts are disclosed – but that presupposes that my client has been made fully aware of the facts by his customer. Furthermore there is a cost to my client in professional...