Recent content by lesvatadvice

  1. lesvatadvice

    New company, need advice for being VAT registered

    As above. This is called a Regulation 111 claim; you can claim VAT incurred from before you were registered; but this is subject to certain conditions. Bets advice is to sit down with an Accountant or other specialist to maxmise your recovery. And, you should consider various VAT schemes which...
  2. lesvatadvice

    VAT on food/beverage/preparatoin of beverages

    You have obviously done some reading on the subject. That can be helpful, but also confusing, as Tax Tribunals are not perfectly consistent! You can rely on your own research and follow your conclusion (assuming you have one). Or, ask a specialist to provide a ruling. That will involve some...
  3. lesvatadvice

    Vat flat rate and goods

    Office supplies, whether branded or not, are relevant goods. Advertising 'services' are different. (Goods are not services!) You are right to ask the questions. I would recommend you make sure you are well over the 2% threshold, so, if HMRC were to re-categorise any expenditure, you would not...
  4. lesvatadvice

    Importing goods and VAT registration

    You may find it difficult to join the Postponed VAT Accounting Scheme, which will assist with cashflow on your imports, unless you are registered for VAT.
  5. lesvatadvice

    Budget update on income for VAT

    The matter is quite complex. Some income charged to non-UK clients is taxable and counts towards VAT registration; some doesn't. This depends on the 'Place of Supply' rules. Broadly, B2B supplies are not taxable, B2C supplies are. But there are some exceptions. And, even though B2B supplies are...
  6. lesvatadvice

    VAT liability and contracting

    There has been a lot of litigation on this issue, in several sectors. One key question is whether the sub-contractor supplies staff, which is always taxable, or is providing the services in question, which may be exempt. The formal contracts as well as the practical arrangements all feed into...
  7. lesvatadvice

    VAT in case of EU, UK & US customers while having no substance in the UK

    Even if you are not required to be registered for VAT in the UK, you might be entitled to do so, and recover input tax on UK costs. Worth considering.
  8. lesvatadvice

    EU VAT refund

    And, you should determine whether you are required to be registered for VAT in France. What is the nature of your services? B2C or B2B?
  9. lesvatadvice

    VAT Enquiry

    I remain unconvinced. However, if you have a note of the HMRC Officer's name, call reference number, time & date of call; it is reasonable to rely on their 'guidance.'
  10. lesvatadvice

    VAT Enquiry

    Interesting question. I am not convinced that either of the categories you mention is applicable. The key issue is that, if your clients are private persons, your turnover is subject to UK VAT and therefore contributes to your VAT registration.
  11. lesvatadvice

    Export - Import between 2 EU countries for a UK Business - 0% Vat Query

    I don't think Customs Geek has confused the situation. You cannot assume the transactions will be free of either VAT or import duty, just because the goods remain within the EU. Each Member State has its own rules in relation to these issues. You have a UK VAT registered company but no EU...
  12. lesvatadvice

    Export - Import between 2 EU countries for a UK Business - 0% Vat Query

    UK VAT cannot apply if goods do not enter or leave the UK. However, you will need to determine your liability to register the country of receipt of the goods, Netherlands, from your post.
  13. lesvatadvice

    Mettle account switch

    I have had some difficulty with the change of Mettle account. I did note that the schedule of Direct Debits is incorrect. The due dates are wrong, which means you might miss a payment, as I did.
  14. lesvatadvice

    Do we need to register for VAT?

    Did you pay VAT on the purchase of the offices? Does your company occupy part of the offices?
  15. lesvatadvice

    VAT on providing accommodation to foreign visitor

    Yes, the supply is, from your description, akin to hotel or B&B facilities.
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