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Posted Thu, 07 Dec 2023 19:31:16 GMT by zahirmohammed Mohammed
Can a Director / Owner of a Limited Company working from home charge the costs of converting their garage for office use to the Limited Company for tax purposes?
Posted Tue, 12 Dec 2023 08:52:51 GMT by HMRC Admin 8
Hi,
No,  as this is presumably your main residence and owned by you as an individual not the company. 
Thank you.
Posted Tue, 12 Dec 2023 19:33:06 GMT by zahirmohammed Mohammed
Thank You. If this Limited Company was VAT registered, would VAT be reclaimable on the business element use of the garage conversion costs or would this all be all be disallowable?
Posted Wed, 13 Dec 2023 13:43:14 GMT by HMRC Admin 2
Hi,

If the VAT registered business could show that there is a business element to this, then they would be able to recover a portion of the VAT as input tax, as long as they can justify the business use and meet the conditions for input tax here:

VAT guide (VAT Notice 700)

Thank you.
Posted Wed, 13 Dec 2023 15:02:05 GMT by zahirmohammed Mohammed
Different Query. A UK Limited company whose place of business is in the UK and who is a conference organiser, organises conferences for clients. Conferences take place in both the EU and outside of the EU. The company is registered for VAT. Is the Income from these conferences Vatable or outside the scope for VAT? Are there any restrictions for recovery of input VAT?
Posted Tue, 19 Dec 2023 16:42:56 GMT by HMRC Admin 19
Hi,

If you are organising conferences overseas then these should fall under the general rule whereby the place of supply is deemed to be where your business customer belongs.
You can see guidance here:

The place of supply rules for services

If you make supplies which are outside the scope of VAT then you are still able to recover this VAT as input tax as long as these supplies would be vatable in the UK if made in the UK.

Please see the guidance below, section 2.7:

Background to place of supply of services

Thank you.

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