Each week, one of our award-winning tax and funding experts shares their response to a topical question from a client. If you have a query that you would like to see covered please email us, quoting ‘Ask Abbey Tax’, and you may see it here in the future.

Importing goods for resale

Importing goods for resale

​If your client will be the declared importer of these dresses into the various countries, the place of supply of your client's sales to customers...

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Unannounced visit - HMRC accessing client

Unannounced visit - HMRC accessing client's computer records

HMRC undertook an unannounced visit to a client’s hotel. The proprietor was away at the time but the operations manager provided assistance...

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IR35 – who is under investigation?

IR35 – who is under investigation?

Should HMRC begin an IR35 Enquiry, is it the company or the person who is investigated?

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Place of supply of services

Place of supply of services

We have UK-based client producing a series of trade magazine articles for a German company (GermanCo). Our client will engage with other UK-based...

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Construction Industry Scheme - gross payment status

Construction Industry Scheme - gross payment status

The turnover test is one of the three tests for obtaining gross payment status (alongside the compliance test and the business entity test). A sole...

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Can capitalised expenditure form part of an R&D tax claim?

Can capitalised expenditure form part of an R&D tax claim?

UK businesses often incur capital expenditure on their R&D projects, but there is often confusion over whether this can form part of their R&D tax...

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Compensation vs. taxable supply

Compensation vs. taxable supply

My client is a housing developer and is about to start a development next to a factory. He has approached the factory to ask it to install sound...

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IR35, officeholders and split contracts

IR35, officeholders and split contracts

My client is the director of a company, but also provides services to that company through his own personal service company (PSC). Surely he cannot...

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VAT-fuelled director?

VAT-fuelled director?

Our Limited Company client does not provide company cars, so the director uses his own for business purposes. The company reimburses him for...

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