Is private tuition always exempt from VAT?

Is private tuition always exempt from VAT?   The supply of private tuition, in a subject ordinarily taught in a school or university, by an individual teacher acting independently of an employer, is exempt from. More

Delayed customs declarations and postponed VAT accounting

On 10 June 2021 HMRC published a policy paper referring to an extension to the period for which customs declarations can be delayed when businesses import non-controlled goods from the European Union (EU) into Great. More

Tax Investigation Service

Garbutt + Elliott’s Tax Investigation Service (TIS) helps protect our clients against the professional costs involved in a HMRC tax investigation or enquiry. Last year, HMRC collected £34. More

To charge VAT or not?

A decision released by the Court of Session on 20 May 2021 illustrates that whether VAT should be charged on transactions involving land and buildings is not always obvious. More

Recovery of VAT on charging electric vehicles

On 25 May 2021 HMRC published a document setting out its policy regarding when the self-employed and employers can recover VAT on the cost of charging electric vehicles: More