VAT Case Studies2005-2013

Tax lawyer with over 30 years experience

Set up her own practice after 16 years in the City

Profiled as a leading authority on VAT

VAT and Property to be published in 2014

Also specialises in Stamp Duty Land Tax and Business Tax

About Ann…

A summary has been provided and please click the link provided to read the full case study.

The following case studies on VAT cover a range of industries and issues

Disclaimer:At the time of original

publication these case studies were technically accurate however, as tax law and

practice change rapidly, you should take specific advice

before taking any action

The client company operated as a provider of in-house counsellors and general advice to individuals suffering from addiction and depression. A plan could involve the recommendation of treatment including residential care, medical and psychiatric care & various forms of counselling. Therefore in some cases the client’s fees represented only counselling, however in the majority of cases the company referred the individuals to institutions such as clinics and treatment centres for which it received a referral commission.CLICK HERE TO READ

Provision of intervention services for depression and addiction

The client company was an agency supplying dental nurses and wanted to know if the supply of dental nurses liable to VAT at the standard rate or exempt in law? In addition if the supplies were taxable in law, did HMRC’s concession for supplies of nurses by nursing agencies apply so as to enable the supplies to be treated as exempt. CLICK HERE TO READ

VAT and supplies of dental nurses

VAT advice was sought on the effect for a tenant of the service charge provisions in a lease of a commercial unit in a building which consisted of two commercial units and eight flats, all owned by the same lessor.  Each lease also carried the right to use a designated car park space.  CLICK HERE TO READ

VAT advice for lease service charge provisions

It can be difficult in practice to distinguish between a donation with conditions attached and a contract.  HMRC argue that any arrangements from which a sponsor receives benefits in return for the money it gives involve the provision of a service to the sponsor for consideration.  The result is that the amount paid is not a tax-free donation.  CLICK HERE TO READ

VAT and sponsorship of charitable activities

A small commercial law firm referred one of their clients for help in establishing the VAT liability of their product. E-Books produce ‘photobooks’ and became concerned when they discovered that one of their competitors had been assessed by HMRC on the basis that their product was subject to VAT at the standard rate. E-Books have always treated their product as VAT-free.  CLICK HERE TO READ

VAT – When is a book not a book?

The UK campuses of an American university were operated by a partnership between that university and a Spanish educational establishment. The partnership was a UK limited liability partnership formed under the Limited Liability Partnerships Act 2000. The Act introduced a corporate entity that allows members to limit their liability while organising themselves as a partnership. LLPs are in UK law regarded as bodies corporate and are subject to aspects of company law, but for tax purposes they are generally treated as partnerships.CLICK HERE TO READ

VAT – Supplies by foreign universities

A European Economic Interest Grouping (‘EEIG’) is a form of business entity set up as a co-operative venture under the provisions of EC Council Regulation 2137/85 by enterprises of two or more member states. Ann was approached by the UK member of a French EEIG and asked to prepare a detailed submission to HMRC setting out the case for exemption of the services supplied to them under what was, in effect, a cost-sharing arrangement. CLICK HERE TO READ

VAT – UK treatment of cost-sharing arrangements

The US government was the plaintiff in proceedings taking place in Washington DC. A costs order on an indemnity basis had been made against them in the UK in relation to costs incurred by a litigation partner in a UK law firm in giving evidence under compulsion (in his capacity of legal adviser to one of the corporate defendants in the proceedings) for use at the US trial. A litigation boutique acting for the US Government sought expert advice in relation to the recoverability by the individual’s firm of UK VAT charged on third party invoices for advice given to him. CLICK HERE TO READ

Recoverability of VAT on legal fees

Refer to Ann’s website for access to all the VAT case studies

VAT Case Studies

Any questions?Leave a comment or….

Contact Ann by email:

ann@annlhumphrey.com

For access to case studies on the other tax areas, please see below

More Case Studies

Stamp Duty Land Tax (SDLT)

Property Tax Business Tax