Articles in "VAT"

Filter by:
Rob Geary VAT consultant for Lovewell Blake

VAT registered businesses to move onto HMRC’s new single customs platform before the deadline of 30 September 2022

Rob Geary
1 min read

The first phase comes into effect at the end of September 2022. Businesses importing goods after this time will need to use HMRC’s new single CDS platform to make import declarations. After 31 March 2023 CHIEF will no longer be able to be used for export declarations and these will need to be posted onto CDS from then.

Plastic packaging

Plastic Packaging Tax to be introduced April 2022 – Initial guidance

Rob Geary
3 min read

The UK Government is introducing a Plastic Packaging Tax (PPT). This is intended to deter the use of single use plastic and move towards recycled plastic. The tax will apply to packaging that does not contain at least 30% recycled plastic.

Smaller VAT-registered businesses urged to prepare for 'Making Tax Digital'

Justin Wright
3 min read

Small VAT-registered businesses have until April 2022 to prepare for a shake-up in the way they submit VAT returns.

Take care to avoid the HMRC's Scrooge-like attitude to Christmas generosity

Rob Geary
3 min read

As employers gear up for the Christmas party season for the first time in two years, they need to take care to avoid a tax hangover.


HMRC clarifies new penalty regime for late tax payments

Natalie Miller
VAT, Tax
4 min read

HM Revenue & Customs (HMRC) has updated their guidance on the new regime for penalties and interest for late payment of tax. This is the next step in an ongoing process of unifying the rules across all the taxes.

Stock image someone at work

B2C place of supply of digital services

Rob Geary
4 min read

An ongoing area of risk for both VAT registered and Non-VAT registered businesses is the place of supply of their services, as there are many small differences which can catch suppliers out. For VAT purposes, the place of supply is generally where a business is liable to charge VAT.

Stock image of someone working

DIY VAT claim

Rob Geary
4 min read

There is a special mechanism to recover VAT incurred on building, or converting a non-residential property into, a new home for you or a family member to live in. This is often referred to as a DIY VAT claim and is well worth exploring to recover some of the VAT costs that could otherwise be forgotten about.

Rob Geary, VAT consultant for Lovewell Blake

Making Tax Digital for VAT

Rob Geary
2 min read

When Making Tax Digital for VAT (MTD) was introduced back in 2019, it was compulsory for most businesses trading above the VAT threshold of £85,000 to keep records in a digital format and submit their VAT returns using MTD compatible software.

Wide-ranging tax planning and compliance services for individuals seeking advice and guidance from our team of experienced and highly qualified professionals.

Friendly and coherent advice and guidance on accounting and tax matters for small business owners including those starting out for the first time.

Established businesses requiring accounting and tax compliance services, forward thinking tax planning advice and the support to help your business succeed.

Our full range of enhanced corporate services aimed at large companies and those requiring audit, assurance, corporate tax advisory and diverse tax planning services.



This is a test definition