VAT

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NEIL WARREN considers new legislation on a zero VAT threshold and what it means for businesses based outside the UK

Our Communications Ltd (TC2281)

Advice is required on the VAT treatment of invoices received on the last day of trading by a business using the flat rate scheme. The business is deemed to have ceased using the scheme on the day before deregistration so does this mean all the input VAT can be recovered?

An agent for manufacturers within the EU operates via a UK-based limited company, buying food directly from the factories in, say, Poland, and selling across the UK. He will soon be selling to businesses in the US and the Republic of Ireland

Orchardcrown Ltd (TC2285)

A client provides management training. He will carry out some work in the Channel Islands, but the client there is a branch of a UK-based organisation, rather than a separate legal entity

Rules will affect devices offering prize bigger than entry cost

A toy distribution business was acquired many years ago as a transfer of a going concern. The business is not VAT-registered, but the goodwill and customer list may be worth several million pounds

Ancillary to zero-rated supply of H2O

Measure does not comply with EU law

Lok’nStore Group plc (TC2266)

Sub One Ltd (t/a Subway) v CRC, Upper Tribunal (Tax and Chancery Chamber)

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