The Heated Debate – should VAT apply to all takeaways?

You would be forgiven for thinking that the position on prepared foods is clear-cut: if you cook or otherwise heat them up for consumption by the public, then standard rate VAT applies. But this is not always a black and… Continue Reading

Are you prepared to go fully VAT Digital?

As a small business owner, you will know that all VAT returns have been digital, i.e. online, for some time. But you may not realise that HMRC’s plans do not stop there. In under a year, you will have a… Continue Reading

Requirement to Correct – do you have an offshore tax issue?

The long arm of HMRC got somewhat longer still when toward the end of 2017 they were responsible for promoting new legal rules known as the Requirement to Correct (RTC). The ‘Correction’ in this situation refers to old taxation mistakes… Continue Reading

Recent VAT Rulings – what you should know

HMRC ruled Offside in standard-rating a football charity In Northern Ireland, the Greenisland Football Club created a new clubhouse for all-purpose local community use. The non-profit Club covers sports other than football and it is not VAT-registered. It is also… Continue Reading

‘Detached Duty’ or ‘Temporary Workplace’ Relief: how to apply it

It seems that Brexit will encompass a mutual recognition of EU workers in the UK, and Britons in the EU. Whatever the final details are, there is no doubt that foreign workers will always be needed in the UK. The… Continue Reading

Grassroots sports – what are they, and what tax reliefs are available for contributions?

‘Grassroots sport is physical leisure activity, organised and non-organised, practised regularly at non-professional level for health, educational or social purposes’ (Source: European Commission) Companies are being encouraged to donate to these sporting activities, via the 2017 Finance Bill. Any measure… Continue Reading

The latest on R&D Tax Reliefs

It is acknowledged in Government circles that Research and Development (R&D) is crucial to the future of Britain, and in support of this there are tax reliefs available in a surprisingly wide range of activities. In certain respects these have… Continue Reading

Visiting Non-Resident Directors: beware the tax pitfalls

It is very common for directors of UK businesses to live abroad, having become expatriates: or because they are foreign nationals. Problems can occur when they visit the UK on business. Even short stays can give rise to a liability… Continue Reading