HMRC Admin 13 Response
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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) -
RE: New VAT Number shows as Invalid on VAT Checker
Hi .Unfortunately this is still an issue which is effecting a limited number of newly VAT registered traders. We are working urgently to resolve this. In the meantime can you call our Helpline on 03002003700 so that we can pass on your VAT number to our IT Team who are looking in to this.