VAT on intelligent lighting

Keeping up the good work, here’s my first new substantive post – HMRC have announced that intelligent lighting can now be zero rated, where applicable.  Or else 5% rated, again if applicable.  But first, a bit of background: Since 1973, with a few exceptions, there has been no VAT cost, in building a new house.  … Read more VAT on intelligent lighting

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 … Read more Business entertainment – foreign customers

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 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 VAT – option to tax office move