HMRC Admin 10 Response

Hi
1. you would need to send in a declaration of trust to show the revised split. this must be signed by both parties and witnessed.  
2. as tennants in common, any beneficial interest is based on the actual ownership of the property and any alernative split must be put in writing via the declaration of trust as mentioned in point 1.

Hi
1. you get the additional 9 months at the end on top of the period you lived in it (this is assuming you were not living in it when sold as this would count as the final 9 months)
 2. you still need to report and pay within 60 days. you then also include a CG page on your return to show it again but also show the gain previoulsy declared and tax paid.

Hi
Thank you for your question.
When an amount or deposit is paid towards an asset but for whatever reason that asset is never received or purchased, the monies "lost" are known as abortive expenditure.
This can be a known situation whereby a house purchaser puts a deposit on a property but the deal falls through.
You cannot claim a capital loss to set against other capital gains that may arise.
Similarly, a lost deposit on the purchase of an item which would normally be revenue in nature cannot be claimed as a revenue expense to set against income arising.
Expenditure that turns out to be incurred in relation to an asset that is not purchased, i.e. abortive expenditure, is not changed in nature or character by the fact of becoming abortive expenditure.

Hi.
If you are providing consultancy services to other businesses in the EU then your supply would be Outside the Scope of VAT and the business customer would account for the supply under the reverse charge prodecure in their member state.
There is therefore no requirement for you to register for VAT in either the UK or the EU.
Please see the guidance below:
The place of supply rules for services

Hi.
If you want to use the same Business Tax Account to submit your returns against your new VAT number then you will need to delete the VAT service associated with the old deregistered number and then you can enrol again with the new VAT number.
Please follow the instructions below:
login to the Business Tax Account
Select Manage Account
select Remove a tax duty or scheme
follow the on screen instructions.
 

Hi.
Apologies that you ae waiting so long for your VAT number.
The Registration Helpline is now closed so please email the Team on :
vrs.newregistrations@hmrc.gov.uk for an update.

Hi.
There are 2 transactions taking place.
Your supply to the customer in Germany can be zero rated as long as you obtain the evidence from the artist who exported the goods and that you meet the conditions below:
Conditions and time limits for zero rating
The supply from the artist to you,however takes place in the UK and so VAT would need to be added to this supply.
Please see the guidance below;
Conditions for zero rating in specific circumstances

Hi.
If you are using the DIY Scheme for a new build then you are allowed to reclaim the VAT on fitted kitchen furniture and flooring,with the exception of carpets and carpet tiles.
The installation of these should be at the zero rate of VAT as it's work in relation to a new build and so there would be no VAT to reclaim.
If the DIY Scheme is in relation to a converstion then 5% VAT will be charged on the installation of these items and this would be reclaimable on the DIY application.
Please see the guidance below:
VAT refunds for DIY housebuilders
Claim form for conversions

Hi.
If you opt to tax the property to be able to recover the VAT which the landlord charges you then you must also charge VAT on your rent to your tenants.
This is the requirement of an Option To Tax.
Please see guidance below:
The scope of an option to tax

Hi.
If the goods are not sent from the UK to France but are distributed from a fulfillment centre in France to customers in the EU then the sales would not need to be reflected on the VAT return as they are all Outside The Scope Of VAT.