Business entertainment – foreign customers
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 large number of years. Following the above mentioned case, HMRC have invited retrospective claims from businesses that have not reclaimed it. Act now though - if you can put together the figures quickly enough (by 31 March 2009), you can submit a claim back to 1 August 1988. If the claim is submitted after 1 March 2009, you will be limited to three years' worth.
VAT – option to tax office move
HMRC have announced that their National Option To Tax Unit is moving, with effect from 4 February 2009, to:
Option to Tax National Unit
Cotton House
7 Cochrane Street
GLASGOW G1 1GY
Tel: 0141 285 4174/4175
Fax: 0141 285 4454
During the relocation period, they would prefer to receive emails rather than letters or faxes. Unbelievably, they don't give an email address - just a link on the web-site. So, first you have to find the website - not too difficult; then, try the link for "VAT". Then - this looks good - "Latest VAT Updates". But, no, there is no mention of it there. OK, let's start again, put "Option to tax" in the search facility at the top of the page. Yes there is mention of it, but in Victor Meldrew mode I'll admit to murmuring the well used "I don't believe it". Under the fourth link, there is the start of a sentence about the option to tax unit moving, but the sentence stops after the word "Cochrane" in the address. No link, no way of accessing the rest of the contact details.
OK, HMRC, you've got me, I give up.
PS - nope, I don't give up that easily. I went back to HMRC home page and thought I'd try (at the bottom of the page) "What's new". Nothing at first, but please persevere, scroll down to 26 January 2009 and you will find the announcement, with link to the relevant page, which in turn has a link to a comments box. I'd have to suggest that it would be difficult to lodge an option to tax notification using a comments box, as it would appear to be a tad difficult to attach a document to it. But at least we've got the address...
Could do better, methinks.
www.davebrownvat.co.uk