VAT - VAT rates

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VAT CASES - 07.07.2020

Truffle balls are standard-rated as confectionery

The case. Corte Diletto UK Ltd (CD) sold healthy truffle balls, which were originally marketed as “Nouri Truffles” and then became “Nouri Healthy Balls” . They are vegan based, gluten free and “healthy but indulgent” . They contain natural sugar but no added sugar and measured about 3cm across. CD claimed that the products should be zero-rated as a healthy fruit-based snack that could be a substitute for a dessert. The director also claimed that they met the definition of a zero-rated cake....
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CORONAVIRUS - ZERO-RATING - 01.06.2020

Zero-rating date brought forward

The publishing industry has received a boost as the start date for zero-rating electronic publications has been brought forward to 1 May 2020. Can this help your business?
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VAT CASES - 01.06.2020

Company supplied medical services and not staff

The case. Archus Trading Ltd (AT) had five shareholders and directors who were all qualified doctors. The company provided a GP service for inmates of HMP Kilmarnock, invoicing Ayrshire and Arran Health Board (AA). The contract referred to the company providing staff to the NHS, so HMRC decided that the company was providing a standard-rated supply of staff and should be registered for VAT. In other words, AA was providing the VAT-exempt medical services and not AT. It tried to direct AT to register for VAT....
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CORONAVIRUS - VAT - 13.05.2020

Electronic publications - zero-rating fast tracked

In response to the coronavirus pandemic the government has accelerated extension of VAT zero-rating for printed matter, e.g. books, magazines etc., to their electronic equivalents. However, some types of electronic publication and audio book are excluded (see The next step ). The new zero-rating rule that was to apply from 1 December 2020 now applies to sales made on or after 1 May 2020. ...
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CORONAVIRUS - VAT - 13.05.2020

Temporary zero-rating for PPE

Qualifying PPE. Sales of personal protective equipment between 1 May and 31 July 2020 will be zero-rated for VAT if it has been recommended for use in the Public Health England guidance issued on 24 April 2020 (see The next step ).The temporary zero rate applies to products, including those sold from existing stock, such as disposable gloves, plastic aprons and fluid-resistant coveralls or gowns, surgical masks, filtering face piece respirators and eye and face protection, such as single or reusable full face visors or goggles. ...
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CORONAVIRUS - VAT - 04.05.2020

Zero-rating for e-pubs now effective

The government has brought forward legislation to zero rate electronic publications with effect from 1 May 2020, rather than 1 December.
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VAT - VAT rates

Most read Tips & Advice

CORONAVIRUS - ZERO-RATING - 01.06.2020

Zero-rating date brought forward

The publishing industry has received a boost as the start date for zero-rating electronic publications has been brought forward to 1 May 2020. Can this help your business?
Read more

VAT CASES - 01.06.2020

Company supplied medical services and not staff

The case. Archus Trading Ltd (AT) had five shareholders and directors who were all qualified doctors. The company provided a GP service for inmates of HMP Kilmarnock, invoicing Ayrshire and Arran Health Board (AA). The contract referred to the company providing staff to the NHS, so HMRC decided that the company was providing a standard-rated supply of staff and should be registered for VAT. In other words, AA was providing the VAT-exempt medical services and not AT. It tried to direct AT to register for VAT....
Read more

VAT CASES - 07.07.2020

Truffle balls are standard-rated as confectionery

The case. Corte Diletto UK Ltd (CD) sold healthy truffle balls, which were originally marketed as “Nouri Truffles” and then became “Nouri Healthy Balls” . They are vegan based, gluten free and “healthy but indulgent” . They contain natural sugar but no added sugar and measured about 3cm across. CD claimed that the products should be zero-rated as a healthy fruit-based snack that could be a substitute for a dessert. The director also claimed that they met the definition of a zero-rated cake....
Read more

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