Tag Archives: VAT Act 1994

St Andrew’s College Bradfield v HMRC – VAT Group, Education and Sport

The Upper Tax Tribunal in London has held that two subsidiaries supplying sport services, in a VAT group with a boarding school, college, as the group member, made taxable supplies. The case turned on VAT Act 1994 schedule 9 group … Continue reading

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Changes to VAT on Insurance Repair Services

A VAT loophole was closed on 1st October which had previously allowed insurance companies providing a repair under an insurance contract to divert VAT outside of the UK. The VAT (Place of Supply of Services: Exemptions etc) Order 2016/726 amended … Continue reading

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VAT and Boats: Everett Case and Boat with an Engine

In the Everett and London Tideway Harbour Co. case (1994) two Dutch barges were moored on the Thames and used as residences. Even though the engines were hardly ever used because both vessels had their own means of propulsion they … Continue reading

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Online Form WT2 For Claiming a Reasonable Excuse For a Late VAT Return HMRC have updated their online form WT2 for a business that wants to claim a reasonable excuse to contest a VAT surcharge following submitting a VAT return … Continue reading

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Charities Reclaiming Back VAT

HMRC this week published VAT Notice 1001 on the VAT refund scheme for certain charities. This explains in detail the new VAT Act 1993 s.33C and s.33D brought in by the Finance Act 2015. The new law only applies to … Continue reading

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VAT Registration Limit up to £82,000

The Statutory Instrument, SI, introducing the higher VAT registration thresholds came into force on 1st April. The Value Added Tax (Increase of Registration Limits) Order 2015, SI 2015/750, raised the annual registration limit in the VAT Act 1994 schedule 1 … Continue reading

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VAT and Boats – Zero-rating Passenger Transport

An issue that often crops up with zero-rating passenger transport in a boat, vehicle or aircraft for 10 or more people is how that is determined. VAT Act 1994 schedule 8 group 8 item 4 speaks about something that has … Continue reading

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