VAT

Heanor Motor Company Ltd (TC4163)

Staff uniforms and associated VAT and benefit in kind liabilities

TGH Construction Ltd (TC4132)

Can VAT input tax incurred on a property before purchase be reclaimed?

New rules aimed at digital businesses will lead to needless complication

Revenue and Customs Brief 49/2014 provides guidance on what to do when a business raises or receives a VAT invoice offering a prompt payment discount from 1 April 2015.

Under new legislation in VATA 1994, sch 6 para 4, suppliers must account from 1 April for VAT on the amount they actually receive and customers may recover the amount of VAT that is actually paid to the supplier.

E Hope v Ireland and others, Chancery Division

ToTel Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

An accountant who grossly under-declared his income has been jailed for 16 months, after pleading guilty to seven tax fraud offences totalling in excess of £65,000.

HMRC found Stephen Douce, co-director of ACA Accountancy Services Ltd, Derby, claimed he and his wife both had an annual household income of only £4,500, when in fact he earned more than £56,000 a year.

His false self assessment submissions meant he evaded income tax and National Insurance contributions of £18,203.79 for himself and £1,591.21 for his wife.

VAT liability relating to staff working abroad

Does the VAT default surcharge regime achieve its purpose?

General Healthcare Group (TC4176)