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VAT on snacks such as VAT on crisps. The First-tier Tax Tribunal (FTT) in the UK released a decision in a VAT liability dispute case concerning a conclusion reached by HMRC that certain products sold by Walkers are standard rated…

VAT on cosmetic treatments In recent months we have received a number of calls enquiring about the VAT liability on cosmetic treatments. To put it simply is the supply of cosmetic treatments “medical care” or not? Is VAT due? In…

HMRC VAT Penalty: Summary judgement in favour of tax payer. HMRC VAT penalty introduction Our client received a series of VAT penalties totalling over £240,000 following the late payment of 5 late VAT returns.  The first late return, which did…

VAT compliance The guidlines focus on: • Helping businesses make informed decisions and assess whether they have sufficient controls within their VAT processes. • Helping businesses assess invoicing processes and associated risks as well as current reporting, outsourcing and employee…

Input Tax recovery on share sales Is a business able to recover Input Tax on share sales? In the case of Hotel La Tour’s (HLT) the Court of Appeal has reversed earlier tribunal decisions regarding entitlement to VAT recovery  on…

VAT liability dispute Is there VAT on supplements and “sports drinks”? This question has been considered by the First tier Tax Tribunal with regard to a VAT liability dispute in the case of Global By Nature Ltd.  The products considered…