HMRC Admin 21 Response

Hi,
Here is our response to your questions:
1. No  
2. Please refer to: Capital Gains Tax: what you pay it on, rates and allowances.
Thank you.

Hi,
In answer to your question I can confirm that is correct.
Thank you.

Hi,
We are unable to review personal matters in this forum.  
For an answer to a personal question of this nature, you would need to contact our self assesment helpline on 0300 200 3310 or contact our webchat facility at Contact HMRC.
Thank you.

Hi Stefano,
If the companies who are supplying the goods also install those goods and all the other conditions are met as per the following guidance then you should be able to benefit from the 5% VAT rate:
Buildings and construction (VAT Notice 708).
Thank you.

Hi,
I would contact the agent to ask them if the agent is acting as an undisclosed agent.
This allows them to raise the invoice in their own name and charge VAT on their supply if the agent is VAT registered.
Please see the guidance below:
23. Invoicing arrangement for supplies made by or through agents.
Thank you.

Hi,
From a VAT perspective you should be able to complete a regular Making Tax Digital return up until the date the company went in to liquidation and then paper returns thereafter.
If you are unable to complete this please speak with our Helpline on 0300 200 3700.
Thank you.

Hi,
Please contact our other Helpline as below:
Self Assessment: general enquiries
Thank you.

Hi Ben,
If the goods are moving within the EU and not in the UK then the supplies will be Ouside the Scope of VAT.
You will be taking ownership of the goods within the EU and so there could be a requirement to register for VAT in the EU and so I would contact the relevant member state.
Thank you.
 

Hi,
If you have discovered an error on your client's VAT return then you can correct this as per the guidance below:
4. Correcting VAT errors on a return already submitted
However you do need to have accurate records to support this correction.
Please see the guidance regarding the record keeping requirements:
2. Record-keeping rules for all VAT-registered businesses.
Thank you.

Hi 
The Place of supply Rules will detemine as to whether VAT will be charged on this.
Please see the guidance below:
6. The place of supply rules for services.
Thank you.