Sentences with phrase «vat purposes»

Pinsent Masons LLP is registered in the United Kingdom for VAT purposes with VAT registration number GB 125 4630 34.

«For VAT purposes, goods supplied to UK retailers would become imports and need import VAT to be paid at customs before they can be released.

Schemes operated by fee - paying schools, under which parents are entitled to a refund of an appropriate proportion of fees paid in advance if the child concerned is unable to attend school for a specified period, in return for a small percentage increase in the fees otherwise payable, involve a single supply to the parents of educational services by the school for VAT purposes.

«While HMRC have well - established guidelines on what may be treated as a disbursement for VAT purposes, its interpretation of those guidelines to require solicitors to account for VAT on items obtained as agent for their client... had caused confusion in the solicitors» profession.

In this session, led by Tracy Carter of Yahoo's Legal Operations Team and Marika Daggett of Google's Legal Operations Team, you will learn about core eBilling regulations; how electronic invoicing works for VAT purposes; the basics around what's needed to comply with VAT / TAX laws; LEDES / VAT facts and get an overview of how to manage a VAT Invoice.

Baxi Group Limited, decided by Lindsay J in the High Court on 21 December 2006, is the latest in a series of cases concerning the question when a composite transaction will constitute a «single supply» for VAT purposes.

A decision as to whether or not acts attributable to a body such as a school or college amount to occupation of premises for VAT purposes is a question of degree, sensitive to the particular facts, and one in which an appellate court has to pay considerable respect to the opinion of the fact - finding body.

Stephenson Harwood LLP is registered for VAT purposes with VAT registration number GB 243 3939 54.

For Gift Aid and VAT purposes your contribution is split as follows: Patrons − Donation # 830 / Benefits # 170 Curator's Circle Patronage — Donation # 2,700 / Benefits # 300 Director's Circle Patronage — Donation # 4,420 / Benefits # 580

The Government announced today that... · only businesses with a turnover above the VAT threshold (currently # 85,000) will have to keep digital records and only for VAT purposes · they will only need to do so from 2019 · businesses will not be asked to keep digital records, or to update HMRC quarterly, for other taxes until at least 2020 Making Tax Digital will be available on a voluntary basis for the smallest businesses, and for other taxes.

Progress has been limited, and most breakthroughs have pertained to how virtual currencies should be treated for VAT purposes.

Not exact matches

Pending policy clarity in this regard, SARS will not require VAT registration as a vendor for purposes of the supply of cryptocurrencies.

HMRC say that the current VAT penalty regime (which identifies careless or deliberate errors) requires HMRC to specify whether they are alleging one or the other of actual and constructive knowledge for the purposes of the penalty, whereas they do not need to make this distinction for the legal test in respect of the tax itself.

The purpose of LITRG's response is to highlight what it sees as some current barriers to work in areas such as income tax, VAT, NIC, and tax credits.

What makes this ideal for VAT registered businesses is that 100 % of the VAT is reclaimable if the vehicle is only used for business purposes and 50 % can be reclaimed if there is some private use.

This would serve multiple purposes, of (a) weaning us from dependence on foreign oil and simultaneously depleting terror - exporting countries of their revenue stream, (b) reducing other pollutants besides CO2, (c) encouraging a more gradual and less economically disastrous transition from an economony based on a finite resource, (d) slow global warming, (e) move us in the direction of a VAT tax rather than an income tax (actually, personally I don't think e is such a great thing, but as many conversative groups favor it, I don't see why they would oppose a revenue - neutral tax on fossil fuels.

HMRC said that those cases on the meaning of «occupy» for the purposes of VAT 1994, Sch 9 had no application to the meaning of «occupation» in para 3A (7) of Sch 10.

Although the imposition of the penalties on Mr Fransson is based on the VAT directive, he does not consider this «sufficient for the purposes of transferring the review of any constitutional guarantees applicable to the exercise of that power from the sphere of responsibility of the Member States to that of the Union.»

This means that tobacco and alcohol with a duty and VAT total of # 3.7 bn have been smuggled into the country at a time where (for practical purposes) unlimited quantities of duty - paid product can be imported.

This is because the claimants» payment to the Managers became part of the Managers» general assets, and was not impressed with a special purpose trust, while the Managers» VAT liability to the defendants arose independently of whether the claimants actually paid VAT.

Authorised and regulated by the Solicitors Regulation Authority No. 00400385 / VAT No. 780 5176 20 / Registered in England & Wales No. 5084463 / Calls may be recorded for training and monitoring purposes Member of the Law Society Personal Injury Panel Member of the Association of Personal Injury Lawyers

Pending policy clarity in this regard, SARS will not require VAT registration as a vendor for purposes of the supply of cryptocurrencies.

Pending policy clarity in this regard, SARS will not require VAT registration as a vendor for purposes of the supply of cryptocurrencies,» SARS said.

Additionally, SARS will not require VAT (Value - Added Tax) registration as a vendor for purposes of the supply of cryptocurrencies in 2018.

The Finance Bill will allow for civil partners to be treated the same as married couples for taxation purposes, including income tax, stamp duty, capital acquisitions tax, capital gains tax and VAT.