When a business registers for VAT, the identifying feature of the registration is the VAT registration number, also referred to as the VAT number. This is an 8-digit number, the last two of which are ‘check digits’. This enables one to check the arithmetical validity of any UK VAT number, Please ask if you require… Read More


As ever, the Budget didn’t appear too interesting in terms of VAT changes. Indeed I came across a headline indicating that there would be no changes to VAT. Look a bit further though, and there were quite a few changes, although admittedly nothing to get anybody terribly worked up about. VAT registration limit goes up… Read More


Yes, here it comes again – a vitriolic attack on HMRC.  And no apologies for this. A few weeks ago, I was asked to help out a client who was getting some grief from HMRC about some outstanding returns – and about £70k allegedly owing.  I duly wrote to HMRC, on 19 February 2010, but… Read More


I’ve thus far resisted the temptation to turn this blog into a Mr Angry column, but I’ve got to record an element of displeasure about an article about listed buildings that appeared in the Sunday Times a couple of weeks ago.  It contained an incorrect statement about VAT, attributed to me. A few days before… Read More


For most businesses, VAT returns have to be completed and submitted together with electronic payment after 1 April 2010. Existing VAT registered businesses with turnover less than £100k can continue to submit paper returns, and can still pay by cheque. However, HMRC are going to make this a touch more difficult, as they now insist… Read More


Once again I am headed off to Olympia in London for the Listed Property Show, for two days of providing one-to-one advice to those who perchance own a listed building. In addition, I will be giving a couple of talks about the riveting subject of VAT, which will doubtless provoke interest, boredom, or even sleep… Read More


Once again, changes announced by HMRC left me totally unmoved, as they announced the proposed changes some months ago. In short: A revised electronic means of reclaiming VAT incurred in other EU countries. Changes to the “time of supply” rules for intra-EU supplies. Changes to the “place of supply” rules for intra-EU supplies of services.… Read More


There is a reasonably good chance that you will not have heard the expression “Intrastat”, let alone know what to do with it! In short, the EU demand that each Member State collects statistical information on trade going between Member States. For certain levels of trade, this is collected using the “intrastat” procedure. Hitherto, the… Read More


As you may be aware, the VAT rate is going back up, from 15% to 17.5% with effect from 1 January 2010 – that is, from 00.01 on New Year’s morning. So do pubs and clubs and hotels have to ‘cash up’ when they hear the bells? Should they take a “Z” reading in the… Read More