Tag Archives: business

Guidance on B2C Digital Services Changes to VAT

HMRC has guidance on the business-to-consumer, B2C, changes to digital services coming in 2015 and the mini-one stop shop, MOSS, registration. Digital services cover broadcasting, telecommunications and e-services like downloads, apps, gaming etc. From 1st January 2015 for B2C services … Continue reading

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Charity Donations and VAT – Lesson 1

As a tax barrister, people frequently ask me about VAT and charities. So, charity and tax fans please take note of this, from HMRC, the deceptively simple starting point for the complex issue of VAT and charities. A freely given … Continue reading

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Updated VAT Notice 700/64 on Motoring Expenses

A new VAT Notice 700/64 on motoring expenses has been issued by HMRC this week (cancelling the previous July/12 edition). Taxpayers should remember that a car has to be used exclusively for business purposes before input tax can be claimed … Continue reading

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Contractors Challenging HMRC

As a tax barrister the news that more contractors are challenging HMRC using judicial review is interesting. There is a constant tension between HMRC jumping down on seemingly any business plan by small business and contractors trying to have more … Continue reading

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HMRC Bias to Smaller Business?

Parliament has criticised HMRC for not being fair in chasing tax. The Public Account Committee chair, Margaret Hodge, was reported as saying “[HMRC] pursues tax owed by the smaller businesses but seems to lose its nerve when it comes to … Continue reading

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Teach Children About Tax

Its never too early to start teaching children about tax, tax fans. (Thank you for the reminder ST) Eamon McNicholas Tax Barrister, Accountant

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Harassment and Mistreatment of Small Businesses

I see reports that “the Forum of Private Business has written to Exchequer Secretary David Gauke to complain about HMRC’s “harassment and mistreatment” of small businesses, which will see fines imposed for even minor infringements. I know several tax barristers … Continue reading

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