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Client disclosure to their VAT advisers

26 July 2017 / Neil Warren
Issue: 4609 / Categories: Comment & Analysis , Admin

Question time


  • Services supplied to an overseas customer may be subject to VAT.
  • Each person with an interest in land is responsible for deciding whether to opt to tax.
  • The test for limited cost trader under the flat rate scheme.
  • Purpose of a new building will affect the VAT liability on builder services.

It is exactly 20 years since I took the plunge and left Customs and Excise to join the ranks of the self-employed. As I reflect on how quickly those years have passed I find myself asking: what have been the biggest changes in the way that I operate as a VAT consultant now compared with 1997?

The answer is simple. First most of my VAT queries from accountants now arrive by email rather than telephone and second...

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