This seemingly straightforward area can throw up lots of VAT issues and touches on a number of complex areas. If we look at inter-company charges (commonly called “management charges”) it is clear that such a charge can cover a lot of different circumstances. Do I charge VAT on a management charge? An easy yes or... Continue reading »| Marcus Ward Consultancy Ltd
Latest from the courts In the First-Tier tribunal case of Queenscourt Limited the issue was whether dip pots supplied as part of a takeaway meal deal are a separate zero-rated supply (of cold food) or whether they are part of a single VATable supply of hot food. Background The appellant had originally accounted for output... Continue reading »| Marcus Ward Consultancy Ltd