Refunds of UK VAT for non-EU businesses

Refunds of UK VAT for non-EU businesses In May 2018, HMRC changed its “operational procedures” for processing claims for VAT from non-EU businesses. HMRC did not announce the change, and this resulted in difficulties for businesses applying for refunds. From 23 May 2018, claims for refunds were rejected mainly because they were not supported by a … [Read more...]

Road Fuel Scale Charge

I've added the latest version of the Road Fuel Scale Charge that HMRC published on 28 March 2018. … [Read more...]

Choose your fights carefully

The First-tier Tribunal recently released its decision on an appeal by Essex International College Ltd [2018] UKFTT 0085 (TC). The College provides university-level education. The College is able to distribute its profits to its members. This means that it is not an “eligible body” under UK VAT law – it fails to meet the criteria in the Value Added … [Read more...]

VAT registration threshold monitoring

I've prepared a note on the VAT registration threshold and included a table for monitoring a business's taxable turnover. You can download it as a PDF File. The VAT registration threshold will remain at £85,000, until at least 31 March 2020. Businesses with taxable turnover close to the limit will need to monitor their turnover, so they … [Read more...]

Cracking Cheese?

Cracking Cheese? The First-tier Tribunal recently looked at the issue in dispute between Lunar Missions Limited and HMRC. Lunar Missions Limited is proposing to carry out exploration of part of the moon where none has so far been carried out – the South Pole region. To fund the initial work on the this project the company set out to raise money … [Read more...]

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