VAT - VAT rates

Recently added Tips & Advice

VAT - 19.10.2020

Takeaway and delivered food - get the VAT right

A temporary lower VAT rate currently applies to some supplies of food and drink but not others. While this is good news it’s caused some confusion. What VAT should you be charging your customers?
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ENTERTAINMENT - 01.10.2020

Maximising the savings of the temporary 5% VAT rate

Many supplies made in the tourism and hospitality sector have had their VAT rate cut to 5% until 12 January 2021. How can you use the tax point rules to extend the benefits beyond that date to benefit your partially exempt business?
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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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VAT - VAT rates

Most read Tips & Advice

ENTERTAINMENT - 01.10.2020

Maximising the savings of the temporary 5% VAT rate

Many supplies made in the tourism and hospitality sector have had their VAT rate cut to 5% until 12 January 2021. How can you use the tax point rules to extend the benefits beyond that date to benefit your partially exempt business?
Read more

VAT - 19.10.2020

Takeaway and delivered food - get the VAT right

A temporary lower VAT rate currently applies to some supplies of food and drink but not others. While this is good news it’s caused some confusion. What VAT should you be charging your customers?
Read more

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