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Is Pension Tax Relief about to be cut?
It has been rumoured that in the upcoming budget on 8th July that one of the chancellors target areas could be restricting the higher rate tax relief on personal pension contributions made by higher earners. For those individuals with incomes in excess of £150,000 the Conservative government proposes to reduce the annual allowance to…
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Retailer liable to pay VAT on value of clothes given to employees to wear while working in the shops
The First-tier Tax Tribunal (FTT) has decided that French Connection is liable to account for VAT on the cost of its clothes given to employees to wear whilst they are working in the shops. However VAT was not due on the charge made to employees who left within three months of the start of a…
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Burgis & Bullock Attends TIAG International Conference in Scotland
The Future of Europe, Energy Industry Outlook, and Cross-border Dispute Resolution are among the topics covered. Grant Howard and Gill Yates recently attended TIAG’s 24th international conference in Edinburgh, Scotland. The conference, which took place on May 4-6, 2015, provided TIAG® members with the opportunity to strengthen the relationships they create within the alliance of…
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Grant Funding for Rural Businesses
A recent growth programme has been issued by the Department for Environment, Food and Rural Affairs. The European Growth Programme explains what you must do to apply for a grant, how grant applications are assessed and how to meet the terms of a grant funding offer if your application is successful. The European Growth Programme provides…
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Do you sell at Car Boots? The VAT-Man is after you!
HMRC are taking an interest people who ‘trade’ at car boot sales, festivals, craft fairs, agricultural/flower shows, collectors fairs and similar events with a view to establishing what VAT liability has been applied to charges for trader’s pitches. The reason for this focus seems to be as a result of HMRC altering its characterisation of what establishes…
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UK businesses unaware of VAT obligations
A recent study has discovered that over three quarters of a million, of the UK’s smallest business owners are not aware of the VAT registration threshold. This could result in small businesses unintentionally not registering for VAT at the appropriate time thereby putting themselves at risk of penalties. If a business has a turnover in…
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Upper Tribunal considers whether compromise agreement precluded VAT recovery assessment
The Upper Tax Tribunal recently considered whether HMRC was entitled to issue an assessment to recover amounts of VAT paid to the taxpayer in error. The taxpayer, a supplier of dental nurses to dental practices, submitted a claim for repayment of overpaid VAT. This was on the basis that its supplies should have been treated…
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Do you need to appeal a VAT Surcharge Notice when the amount due is £nil?
The VAT surcharge system imposes no penalty the first time a business submits its VAT return later than it should have done. Neither is there a penalty for the second and third defaults provided the surcharge (calculated at 2% and 5% respectively of the VAT due on the return) does not exceed £400. It’s likely…
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Taxpayer wins appeal against level of penalty reducing it from 75% to 18%
It’s fair to say that in the world of sport, the decision of the referee to give a penalty can be contentious. Unfortunately for the team that feels it has been wronged, in most sports, the ref’s decision is final. If a penalty is scored against them, they have to live with the consequences,…
Last week, our trainees took part in an internal audit training session designed to strengthen their technical knowledge and support their professional development. While gaining practical skills was the key objective, we also wanted to make the learning experience engaging and enjoyable, so we incorporated some games. At Burgis & …
October 14, 2026
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