VAT
Shipleys provides insight and analysis on the current issues facing clients in their personal and business affairs.
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13 Jan 2012
Compulsory online filing of VAT returns was implemented with effect from 1 April 2010 for all new VAT registrations and for businesses already registered for VAT. ... More
06 Jan 2012
We look at whether hot takeaway food should be zero rated for VAT, what the current position is and the issues surrounding it. ... More
20 Dec 2011
We look at the expected changes in the Law surrounding Low Value Conignment Relief for VAT. ... More
03 Aug 2011
We take a look at HMRC's change of policy relating to the VAT treatment of salary sacrifice arrangements which will be brought into effect from 1 January 2012. ... More
22 Jul 2011
Should you be registered for VAT?
HMRC wants to ensure that everyone who should be registered for VAT is. We look at how this could affect your business. ... More
13 Jan 2011
An outline of the VAT laws surrounding mail delivery services. ... More
23 Mar 2010
Important Changes - Cheque Payments by Post
An announcement was posted on the HM Revenue & Customs website on 25th February 2010 notifying a change of policy regarding the date that cheque payments sent by post are deemed to have been received. ... More
20 Mar 2010
HM Revenue & Customs has announced the introduction of simplified partial exemption de minimis tests. These will enable businesses to work out whether or not they can treat themselves as fully able to recover input VAT without having to perform a full partial exemption calculation. ... More
20 Mar 2010
A summary of the initiatives HMRC is introducing to harmonise the multitude of penalty regimes that apply to the various taxes and duties it administers. ... More
01 Mar 2010
HM Revenue & Customs is continuing to update the penalty regime in respect of indirect taxes and is introducing a 'VAT and Excise Wrongdoing Penalty' with effect from 1 April 2010 ... More
04 Feb 2010
This summary outlines the problems relating to reclaiming foreign VAT and how to overcome them. ... More
26 Nov 2009
The return of the UK standard rate of VAT to 17½% on 1 January 2010 has been widely criticised, this article highlights some of the finer points. ... More
24 Nov 2009
VAT Registered businesses should be aware of the rules relating to the increase of VAT back up to 17½%. ... More
15 Sep 2009
Cross Border VAT Changes from 1 January 2010
A summary of the cross- border VAT changes that are coming into place from the 1 January 2010, relevant to any business that makes intra EU supplies of services or has incurred VAT in other EU countries. ... More
30 Jul 2009
HM Revenue & Customs has announced plans to phase out paper VAT returns with effect from 1 April 2010. From that date all new VAT registrations and all existing VAT registrations with turnover of more than £100,000 will be obliged to file online. ... More
12 Jun 2009
If you occasionally import or export goods to or from the EU, new VAT rules apply from 1st July 2009. ... More
20 Feb 2009
Three ways to make it easier for small businesses
If your annual turnover (excluding VAT) is £1,350,000 or less you may be eligible to calculate your VAT payments using the cash accounting VAT scheme. ... More
15 Feb 2009
The VAT penalty system and the VAT error threshold have both been amended resulting in a regime that requires fewer errors to be separately disclosed to HM Revenue & Customs but a greater risk of being penalised for making mistakes. ... More