Every year, our tax and VAT advice lines handle over 50,000 calls from our clients. Here, we share a sample of the responses from our award-winning tax and funding experts. There will be new Q&As every week and you can see them first by following us on Twitter and LinkedIn.

EU VAT for online retailers

EU VAT for online retailers

My client is VAT registered and sells toys (+ UK VAT) to consumers across Europe via a 3rd party online platform with circa £20,000 sales into...

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Land remediation

Land remediation

Land remediation relief may be claimed on qualifying costs relating to the removal of hazardous materials or substances arising from former...

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Making Tax Digital for VAT

Making Tax Digital for VAT

In essence, all businesses with UK taxable supplies in excess of £85k per annum will be caught by MTD. This means UK based businesses that are...

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Trading losses versus Patent Box losses

Trading losses versus Patent Box losses

​The concept of a Patent Box loss is completely different from a trading loss. A trading loss can be used to offset profits from other income and...

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Personal liability notices - what can be done?

Personal liability notices - what can be done?

The legislation behind this is at Schedule 41 para 22 of the Finance Act 2008. It says that where a penalty is payable by a company for a...

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No equipment no self-employment?

No equipment no self-employment?

While the provision of equipment and having multiple clients can add weight to the argument that a subcontractor is operating in business on their...

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VAT – the Flat Rate Scheme and distance sales

VAT – the Flat Rate Scheme and distance sales

Only sales with a UK place of supply have to be included in the FRS VAT calculation. When selling goods to non-VAT-registered customers in the EU...

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Significance of 26 November 2018 for the 3% SDLT charge

Significance of 26 November 2018 for the 3% SDLT charge

The additional 3% SDLT applies where Conditions A to D of para 3 of FA03 Sch 4ZA are met. Condition D of the legislation is met where the...

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Changes to Patent Box tax relief scheme

Changes to Patent Box tax relief scheme

In July 2016 the Patent Box rules were changed slightly following the BEPS (base erosion and profit shifting) project led by the Organisation for...

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