Category: Uncategorized

IMPORT ONE STOP SHOP (IOSS) & ONE STOP SHOP (OSS)

My client supplies digital services to consumers in the EU and runs an e-commerce business selling CDs and MP3 players on their website that are sold in consignments of less than £135/150€. My client was registered for MOSS in the UK and from the 01 January 2021 they registered in the EU for Non-Union MOSS. […]

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PENSIONS AND TAPERING

I have a client that has taxable income for the tax year ended 5th April 2021 of £230,000 of which rental income is around £23,000 and attracts relief for the mortgage interest payments. Their employer has made £15,000 contribution and they have also made personal contribution of £15,000. Would they get caught by the tapering […]

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ONLINE PLATFORMS AND DIGITAL SERVICES

An increasing number of my clients are young people basing their careers on social media platforms, with income as influencers and YouTube contributors and I am familiar with the VAT place of supply issues this raises. I have now been approached by a potential new client who is a “content creator” using the platform OnlyFans. […]

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PPR AND ABSENCES

My client is in the process of selling their main residence and has asked me if there would be any capital gains tax to pay on disposal. The property, located in Manchester, was acquired in March 2010 and my client lived there until March 2016 – they had taken a job in London and decided […]

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Surveillance

In light of recent headlines surrounding the use of webcams to monitor employees, a client would like to know more about the legalities of this as well as other surveillance methods.   To read the full article – CLICK HERE

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Kittel

My client is a restaurant which had a major refurbishment of their premises.  They employed a builder to carry out the work.  The job was completed and invoiced with VAT.  The restaurant then claimed the input tax on its next available VAT return and submitted to HMRC.  Given the size of the repayment due to […]

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Electric Car Charging

Our practice is getting an increasing number of queries from clients who have bought electric cars which will be used for both business and private purposes. Please could you clarify how to treat input tax recovery on the charging costs for my clients?    To read more, click HERE

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