VAT recovery on cars

VAT Recovery on Cars

Could Coca-Cola allow for VAT recovery on cars? The First-Tier case of Noel Payne, Christopher Garbett and Coca-Cola European Partners GB Ltd (TC06082) has been raised by clients when enquiring about VAT recovery on cars and vans. While it’s slightly unusual to discuss the decision made in an Income Tax Tribunal, the issue in this case was whether the three, very specific, types of van provided by Coca-Cola to their…

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Oil and gas contractor clients VAT repayment

Your contractor clients may be due a significant refund of VAT if in the past 4 years they have: Contracted in the oil & gas sector Registered and paid Flat Rate VAT (FRV) at 14.5% This is based on the decisions made in the Tribunals of Idess Ltd and SL Subsea Engineering Ltd. As a consequence of these decisions we are satisfied that those businesses whose supplies are also of…

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umbrella vat

Umbrellas – are they exempt?

Are umbrellas VAT exempt? OK, so in this instance the term “umbrella” is used in regard to umbrella companies working in the medical personnel supply industry and recent contact from such a company suggests that HMRC may be taking a closer look at supplies of medical staff made by umbrella companies. Generally speaking, the supply of health professional staff is standard rated although, under an informal Extra Statutory Concession, informally…

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uk vat

UK VAT Registration

UK VAT registration requirements If an overseas online retailer sells goods which are already located in the UK at the time the goods are sold then they must register for VAT in the UK and pay UK VAT to HMRC. HMRC have informed online marketplace providers running shopping websites for their online sellers that they could be held jointly and severally liable for the online sellers’ VAT if the seller…

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