12 November 2017
OSCR accounts are an advert
For a few years now we have been advising our clients to treat their OSCR accounts as advertisements for their activities. Now OSCR are giving exactly the same advice.
4 July 2013
Bad debt relief using the VAT Flat Rate Scheme
If you use the flat rate cash-based turnover scheme you may still be due a VAT claim even though you will not have paid a VAT contribution to HMRC. Section 14 of the VAT Notice 733 spells it out.
17 August 2007
Fishing boat and fishing licences and VAT
The sale of a fishing boat is zero rated so long as the vessel is: Has a gross tonnage of over 15 tons, and is neither designed nor adapted for recreational or pleasure purposes.
Quota and licence are standard rated.
