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	<title>The VAT Consultancy</title>
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		<title>Mr T Fox – Interpretation of dwelling – can comprise two or more properties – Taxpayer win</title>
		<link>http://www.thevatconsultancy.com/blog/2012/05/mr-t-fox-%e2%80%93-interpretation-of-dwelling-%e2%80%93-can-comprise-two-or-more-properties-%e2%80%93-taxpayer-win/</link>
		<comments>http://www.thevatconsultancy.com/blog/2012/05/mr-t-fox-%e2%80%93-interpretation-of-dwelling-%e2%80%93-can-comprise-two-or-more-properties-%e2%80%93-taxpayer-win/#comments</comments>
		<pubDate>Thu, 17 May 2012 12:40:33 +0000</pubDate>
		<dc:creator>vatconsultancy</dc:creator>
				<category><![CDATA[HMRC]]></category>
		<category><![CDATA[VAT]]></category>
		<category><![CDATA[Property]]></category>

		<guid isPermaLink="false">http://www.thevatconsultancy.com/blog/?p=1810</guid>
		<description><![CDATA[In the recent VAT case stated above, Mr Fox owned land in Cornwall, consisting of an old barn and a separate garage. These buildings were derelict and were converted such that the new dwelling would consist of two buildings, the old barn becoming the main living area and the garage solely having a bedroom and [...]]]></description>
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		</item>
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		<title>Reminder of deadline for submission for refunds of EU VAT</title>
		<link>http://www.thevatconsultancy.com/blog/2012/05/reminder-of-deadline-for-submission-for-refunds-of-eu-vat/</link>
		<comments>http://www.thevatconsultancy.com/blog/2012/05/reminder-of-deadline-for-submission-for-refunds-of-eu-vat/#comments</comments>
		<pubDate>Tue, 15 May 2012 12:47:10 +0000</pubDate>
		<dc:creator>vatconsultancy</dc:creator>
				<category><![CDATA[VAT]]></category>
		<category><![CDATA[EU VAT Recove]]></category>
		<category><![CDATA[EU VAT Refund]]></category>

		<guid isPermaLink="false">http://www.thevatconsultancy.com/blog/?p=1808</guid>
		<description><![CDATA[A claim for VAT incurred in one Member State (the Member State of refund) may be submitted by a person established in another Member State subject to certain conditions. The so-called “VAT package” came into force on 1 January 2010 and included the replacement of the EC 8th Directive refund mechanism with a scheme providing [...]]]></description>
		<wfw:commentRss>http://www.thevatconsultancy.com/blog/2012/05/reminder-of-deadline-for-submission-for-refunds-of-eu-vat/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Business Mileage: Potential for Claims of VAT Relating to Fuel Costs and Charges</title>
		<link>http://www.thevatconsultancy.com/blog/2012/05/business-mileage-potential-for-claims-of-vat-relating-to-fuel-costs-and-charges/</link>
		<comments>http://www.thevatconsultancy.com/blog/2012/05/business-mileage-potential-for-claims-of-vat-relating-to-fuel-costs-and-charges/#comments</comments>
		<pubDate>Wed, 09 May 2012 09:57:53 +0000</pubDate>
		<dc:creator>vatconsultancy</dc:creator>
				<category><![CDATA[VAT]]></category>
		<category><![CDATA[Fuel]]></category>

		<guid isPermaLink="false">http://www.thevatconsultancy.com/blog/?p=1798</guid>
		<description><![CDATA[Many businesses reimburse employees for VAT incurred on the purchase of road fuel. To date, HMRC have operated a system of Road Fuel Scale Charges (‘RFSC’) to help businesses account for VAT when business road fuel is put to private use. The RFSC enables the business to claim all of the VAT on both private [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<title>VAT on Listed Buildings: Extension to the consultation period</title>
		<link>http://www.thevatconsultancy.com/blog/2012/04/vat-on-listed-buildings-extension-to-the-consultation-period/</link>
		<comments>http://www.thevatconsultancy.com/blog/2012/04/vat-on-listed-buildings-extension-to-the-consultation-period/#comments</comments>
		<pubDate>Fri, 27 Apr 2012 13:03:24 +0000</pubDate>
		<dc:creator>vatconsultancy</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://www.thevatconsultancy.com/blog/?p=1786</guid>
		<description><![CDATA[HMRC have now extended the consultation period from 4 May 2012 to 18 May 2012.  This is good news for those interested parties who wish to make a response to the Government’s proposals to withdraw the zero rate from approved alterations to listed buildings.  It is still short of the 12-week consultation period that the [...]]]></description>
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		<title>What is a loophole?</title>
		<link>http://www.thevatconsultancy.com/blog/2012/04/what-is-a-loophole/</link>
		<comments>http://www.thevatconsultancy.com/blog/2012/04/what-is-a-loophole/#comments</comments>
		<pubDate>Tue, 10 Apr 2012 11:56:55 +0000</pubDate>
		<dc:creator>vatconsultancy</dc:creator>
				<category><![CDATA[VAT]]></category>

		<guid isPermaLink="false">http://www.thevatconsultancy.com/blog/?p=1722</guid>
		<description><![CDATA[With all the talk of tax anomolies and levelling the playing field to remove loopholes in VAT, we thought we would just beg the question &#8220;What is a loophole?&#8221;. ﻿﻿Wikipedia defines a loophole as “an ambiguity in a system, such as law or security, which can be used to circumvent or otherwise avoid the intent, [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<title>The Budget Impact &#8211; VAT on Caravans</title>
		<link>http://www.thevatconsultancy.com/blog/2012/04/the-budget-impact-vat-on-caravans/</link>
		<comments>http://www.thevatconsultancy.com/blog/2012/04/the-budget-impact-vat-on-caravans/#comments</comments>
		<pubDate>Thu, 05 Apr 2012 12:00:30 +0000</pubDate>
		<dc:creator>vatconsultancy</dc:creator>
				<category><![CDATA[VAT]]></category>
		<category><![CDATA[Budget 2012]]></category>
		<category><![CDATA[Caravans]]></category>

		<guid isPermaLink="false">http://www.thevatconsultancy.com/blog/?p=1719</guid>
		<description><![CDATA[In last month’s Budget, the Chancellor announced a restriction to the zero rate for caravans, to be effective from 1 October 2012.  The measure seeks to remove the zero rate from caravans which are not specifically designed and /or used for residential purposes, and therefore proposes to restrict the zero rate to caravans meeting British [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
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		<title>Budget Surprise for Listed Buildings</title>
		<link>http://www.thevatconsultancy.com/blog/2012/04/budget-surprise-for-listed-buildings/</link>
		<comments>http://www.thevatconsultancy.com/blog/2012/04/budget-surprise-for-listed-buildings/#comments</comments>
		<pubDate>Thu, 05 Apr 2012 09:53:16 +0000</pubDate>
		<dc:creator>vatconsultancy</dc:creator>
				<category><![CDATA[VAT]]></category>
		<category><![CDATA[Webinar]]></category>
		<category><![CDATA[Architects]]></category>
		<category><![CDATA[Budget 2012]]></category>
		<category><![CDATA[Listed Property]]></category>

		<guid isPermaLink="false">http://www.thevatconsultancy.com/blog/?p=1694</guid>
		<description><![CDATA[With the unexpected news in last month’s Budget announcing the removal of the zero rate for alterations to protected buildings, our resident VAT  and property experts Karen Mulcahy and Sarah Franklin will be holding a FREE webinar on Thursday 19th April at 12.00 midday to discuss the practical implications of these changes. Aimed at Architects, [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
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		<title>Food for Thought</title>
		<link>http://www.thevatconsultancy.com/blog/2012/03/food-for-thought/</link>
		<comments>http://www.thevatconsultancy.com/blog/2012/03/food-for-thought/#comments</comments>
		<pubDate>Wed, 28 Mar 2012 10:33:03 +0000</pubDate>
		<dc:creator>vatconsultancy</dc:creator>
				<category><![CDATA[HMRC]]></category>
		<category><![CDATA[VAT]]></category>
		<category><![CDATA[Budget 2012]]></category>
		<category><![CDATA[Pasties]]></category>
		<category><![CDATA[Takeaway food]]></category>
		<category><![CDATA[vat on food]]></category>

		<guid isPermaLink="false">http://www.thevatconsultancy.com/blog/?p=1686</guid>
		<description><![CDATA[Catering – Hot Takeaway Food and “Premises” The changes announced to the VAT treatment of certain food items in last week’s Budget confirm that HMRC are now seeking to extend standard rating to food provided in the course of catering to the customer. This is in two situations:  - where food is sold at above [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>VAT in Budget 2012 – does it really remove the anomalies?</title>
		<link>http://www.thevatconsultancy.com/blog/2012/03/vat-in-budget-2012-%e2%80%93-does-it-really-remove-the-anomalies/</link>
		<comments>http://www.thevatconsultancy.com/blog/2012/03/vat-in-budget-2012-%e2%80%93-does-it-really-remove-the-anomalies/#comments</comments>
		<pubDate>Tue, 27 Mar 2012 06:18:22 +0000</pubDate>
		<dc:creator>vatconsultancy</dc:creator>
				<category><![CDATA[HMRC]]></category>
		<category><![CDATA[VAT]]></category>
		<category><![CDATA[Budget 2012]]></category>

		<guid isPermaLink="false">http://www.thevatconsultancy.com/blog/?p=1679</guid>
		<description><![CDATA[We’ve now had the chance to review the VAT changes announced in the Budget and most importantly to consider the commercial impact of these.  The proposed changes that are highlighted in the Consultation Document ‘VAT:  Addressing Borderline Anomalies’ , all purport to remove anomalies and level the playing field by removing zero rating or exemption [...]]]></description>
		<wfw:commentRss>http://www.thevatconsultancy.com/blog/2012/03/vat-in-budget-2012-%e2%80%93-does-it-really-remove-the-anomalies/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
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		<item>
		<title>Bad News for Owners of Listed Buildings</title>
		<link>http://www.thevatconsultancy.com/blog/2012/03/bad-news-for-listed-buildings/</link>
		<comments>http://www.thevatconsultancy.com/blog/2012/03/bad-news-for-listed-buildings/#comments</comments>
		<pubDate>Thu, 22 Mar 2012 11:56:04 +0000</pubDate>
		<dc:creator>vatconsultancy</dc:creator>
				<category><![CDATA[HMRC]]></category>
		<category><![CDATA[VAT]]></category>
		<category><![CDATA[Budget 2012]]></category>
		<category><![CDATA[Listed Buildings]]></category>

		<guid isPermaLink="false">http://www.thevatconsultancy.com/blog/?p=1670</guid>
		<description><![CDATA[Yesterday’s Budget announced changes to remove the zero rate for alterations to protected buildings (mostly listed residential dwellings but also listed buildings used for charitable and other residential purposes).  Whilst there was some speculation of a reduced rate being  applied to all works to listed buildings at some point in the future to simplify the [...]]]></description>
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