VAT changes on direct marketing services

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HMRC has recently announced changes to the VAT liability of certain direct marketing services using printed matter, such as addressed mail or unaddressed mail (door drops). The changes are set out in Revenue & Customs Brief 10 (2015) and in amendments to VAT Notices 700/24 and 701/10. The changes are effective from the 1 August 2015.

In a number of cases zero-rating will no longer be available and the services will attract VAT at 20%.

HMRC has also announced that where suppliers ...

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VAT consequences of business structure change

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I regularly come across situations where a business structure is changed and no thought is given to the VAT consequences of the change. This can then lead to a loss of VAT as well as to penalty and interest charges.

The case studies I have included on this website highlights two examples of this. Two businesses decided to change the structure and/or ownership of their businesses for entirely valid reasons, but the VAT consequences were not properly considered, or advice taken.

For ...

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