HMRC Admin 13 Response
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RE: Northern Ireland
Hi, if a company in GB is VAT registered and making a supply to a customer in Northern Ireland then VAT would be charged in the same way as if it was a supply to London or Cardiff.
This would also be true if the goods are being sold from Northern Iteland to GB.
Please see the guidance below:
Accounting for VAT on goods moving between Great Britain and Northern Ireland from 1 January 2021 - GOV.UK (www.gov.uk) -
RE: VAT on legal fees when selling farmland and farmhouse
Hi, in order to treat VAT as input tax then the VAT must be incurred in the course of business and its taxable supplies.
Please see the guidance below:
VAT guide (VAT Notice 700) - GOV.UK (www.gov.uk) -
RE: Can you reclaim VAT on beverage during business trip in EU?
Hi, once again Jason has posted a very helpful response.
Jeff our subject matter expert has responded as follows:
Hi.If you are on a business trip in the EU then there is system to be able to reclaim the VAT on certain goods and services while there.
Each member state may have their own rules regarding what you can claim.
Please see the guidance below:
Refunds of UK VAT for non-UK businesses (VAT Notice 723A) - GOV.UK (www.gov.uk) -
RE: Is baby feeding set 0 rated?
Hi. Baby feeding sets would not be zero rated for VAT per se.
However children's and babies clothing is zero rated. Please see the guidance below:
Young children's clothing and footwear (VAT Notice 714) - GOV.UK (www.gov.uk) section 2
If you are selling a set with different VAT liabilities then please see the guidance below to see how this would be treated:
VAT guide (VAT Notice 700) - GOV.UK (www.gov.uk) Section 8
VATSC11113 - Supply: Single and multiple supplies: HMRC’s approach: The general approach - HMRC internal manual - GOV.UK (www.gov.uk)