VAT

AV Concepts Ltd (TC3030)

Air conditioning was installed in a restaurant more than six months before it opened. A claim to input VAT incurred by the business was denied on the basis that this comprised a supply of services and the decision was upheld on review. Was the decision correct, and what are the chances of a successful appeal?

Input tax on management fees for an endowment fund and the University of Cambridge case

The taxman’s powers to withhold repayments

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

HMRC plan to recover the amounts paid out in VAT claims made under the terms of Revenue and Customs Brief 11/10, following the Court of Appeal decison in favour of the taxman in CRC v The Rank Group plc in relation to gaming machines including multiplayer terminals.

Erect Architecture Ltd (TC3076)

A builder uses the labour-only rate in the flat rate scheme. In October 2013, he invoiced a client £10,000 for zero-rated work on new houses and was paid in November 2013

Recent VAT cases’ potential impact on monthly returns and payments

Finance and Business Training Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

Else Refining and Recycling Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

A client is generating electricity at his residential property and receives up to £6,000 per quarter as a feed-in tariff. There is no income tax liability if the sale of electricity does not significantly exceed use, but VAT treatment depends on whether the payment is a generation tariff or an export tariff