I have been asked to participate in the National Home Improvement Show at Earls Court in London, which takes place between the 2nd and 4th of October 2009. I will be part of the Listed Property Owners Club stand, in the Period Living Pavilion, and also presenting a short talk about VAT relief for heritage… Read More


Ah, yes, the Budget. I was in the Highlands of Scotland on Budget Day, and was fortunate to be able to find Internet access in a pub, an hour or two after the Chancellor sat down. The fact that it’s taken me several weeks to comment on it might give you a clue as to… Read More


HMRC have announced changes to the basic partial exemption rules, most of which will have a beneficial effect on businesses afflicted by this concept. Affected businesses are those that have exempt income as well as taxable income, and who are obliged to disallow a certain amount of VAT on expenditure. In simple terms, those changes… Read More


Hot off the press, for once – HMRC have taken notice of a European Court of Justice judgement in the case of Danfoss and Astrazeneca (Case – 371/07). Historically, the VAT Office allowed UK businesses to reclaim VAT on entertainment of foreign customers. Then they didn’t, and that’s the way it has remained for a… Read More


For the third year running, I have been asked to participate in the Listed Property Show at the Olympia Exhibition Centre in London. I will be manning a stand at the show, and also presenting a lecture each day, on the subject of (you guessed) VAT and listed buildings. Apart from the obvious joys of… Read More


HMRC have announced that their National Option To Tax Unit is moving, with effect from 4 February 2009, to: Option to Tax National UnitCotton House7 Cochrane StreetGLASGOW G1 1GY Tel: 0141 285 4174/4175Fax: 0141 285 4454 During the relocation period, they would prefer to receive emails rather than letters or faxes. Unbelievably, they don’t give… Read More


At the start of every new year, HMRC revise the threshold applying to the Intrastat regulations, and this year is no exception. The threshold has been increased from £260,000 to £270,000. You may be wondering what Intrastat is, and why anyone should be interested. At the risk of getting technical, this is an intra-EU statistical… Read More


Well, here it is – the announcement in the Pre-Budget Report of the VAT rate being reduced to 15%. The first VAT rate change since 1991, if I’m not mistaken. Personally, I don’t see it making a big difference to the man in the street but it will have an effect on many businesses, unfortunately… Read More


In a remarkable burst of penny-pinching, HMRC have announced that they are no longer issuing pre-paid envelopes with VAT returns. They will still enclose an addressed envelope, but it will be up to the taxpayer to put a stamp on the envelope. They have not commented on whether an unstamped envelope will be put to… Read More