Monthly Archives: June 2013

Small firms revolt over HMRC harassment

In response to a question from GS: HMRC were accused of harassment and mistreatment by the Forum of Private Business in a letter to the Exchequer, David Gauke, which asked for a rethink on plans to fine small business owners … Continue reading

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France To Apply VAT To Yacht Charter Services

Further to my earlier comments on VAT on yachts / boats in France, I would add that the European Commission noted that Art.148 of The VAT Directive does allow member states to offer VAT exemptions for some boat & yacht … Continue reading

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Revenue & Customs Brief 38/09 – Dutch Barges

I have been asked about one of my successful cases: the High Court decision in the case of Lt Cmdr Colin Stone [2008] EWHC 1249 (Ch) where HMRC changed their long-standing policy on the liability of vessels used as residential … Continue reading

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France Apply VAT to Yacht Charter Services from 15 July 2013

As a VAT on yachts & boats aficianado I was interested to learn that the French tax authority has now given notice that pleasure yachting charter arrangements will be subject to VAT (Value Added Tax) from 15 July 2013. This … Continue reading

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Zero Rating VAT for Boats Supplied to Disabled Person

In my experience of tax / VAT and boat issue, I have found that it is not always understood that when you supply a boat to a disabled person you can zero rate the sale. HMRC explain that zero rating … Continue reading

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VAT – Building and Construction work

This is an area of VAT that I have been asked about quite often recently. Its a complex area and HMRC explain that many kinds of work that builders and similar trades do are standard-rated for VAT. But certain types … Continue reading

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Cars and Motoring Expenses: Reclaiming VAT

VAT on boats and motor vehicles are two of my favourite specialist areas of tax law! HMRC guidance says that when you buy a car you generally can’t reclaim the VAT. There are some exceptions – for example, when the … Continue reading

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Teaching children about taxation

I shall be teaching my son about tax any time now! Eamon McNicholas Tax Barrister, Accountant EamonMcNicholas.com

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HMRC Bullying and Harassment

Sadly we are hearing more and more allegations of harassment and bullying by HMRC, either real or perceived. Here is one such example. Its an area I have been looking into and I am interested to hear if anbody has … Continue reading

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HMRC excludes transactional discretionary fees from VAT

“HMRC has confirmed that transactional fees for discretionary management services will not need to include VAT, following last year’s landmark European Court of Justice judgment. The case involved Deutsche Bank’s discretionary services and whether VAT should be charged for ongoing … Continue reading

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