VAT following Brexit

Written by Tony Shackleford on November 9, 2020.

Following on from Brexit in January 2020, from 1 January 2021 the UK will end its period of being outside of the EU but following EU trade rules. After this date sales to the EU will termed exports...

Brexit, Distance Sales, Vat

Taxation of double cab pickups and combi vans

Written by Tony Shackleford on August 14, 2020.

In a Court of Appeal (CA) ruling dated 20 July 2020, the court ruled that three types of modified crew cab vehicles are cars rather than vans. This ruling concerns a long running case between Coca Cola...

annual investment allowance, capital allowances, company cars; caompany vans, double cab pickups

Coronavirus – Reduced VAT on Hospitality Suppllies

Written by Tony Shackleford on July 13, 2020.

The Chancellor announced that VAT in the following sectors would be reduced to 5% from 15 July 2020: Food and drink for pubs cafes and restaurants Overnight accommodation Tourist attractions The reduced...

5% VAT, coronavirus, Vat, VAT hospitality, VAT reduction

VAT for Construction Industry

Written by Tony Shackleford on June 15, 2020.

The change to the VAT on construction industry supplies, which was originally due to be implemented in the Autumn of 2019, has been further deferred until 01 March 2021. Under the changes proposed,...

Construction Industry, VAT Construction Industry

Coronavirus – VAT Payment Deferral

Written by Tony Shackleford on March 26, 2020.

VAT which is payable from 22/3/20 to 30/06/20 is deferred until 31 March 2021. Set out below are a few key features of the payment deferral: A claim does not have to be made in order to obtain the...

coronavirus, VAT deferral

VAT on Construction Industry Scheme supplies

Written by Tony Shackleford on July 23, 2019.

Since this blog was published, the UK government have deferred this change twice. The chnag ein VAT treatment is now scheduled to occur in 2021. From 1 October 2019 there is a significant change taking...

Vat, VAT Constuction Industry