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	<title>The VAT Consultancy</title>
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		<title>ADDITIONAL 26% customs duty rate on Imports of Jeans and other goods from the USA</title>
		<link>http://www.thevatconsultancy.com/blog/2013/05/additional-26-customs-duty-rate-on-imports-of-jeans-and-other-goods-from-the-usa/</link>
		<comments>http://www.thevatconsultancy.com/blog/2013/05/additional-26-customs-duty-rate-on-imports-of-jeans-and-other-goods-from-the-usa/#comments</comments>
		<pubDate>Tue, 07 May 2013 14:17:32 +0000</pubDate>
		<dc:creator>vatconsultancy</dc:creator>
				<category><![CDATA[Customs Duty]]></category>
		<category><![CDATA[import duty]]></category>

		<guid isPermaLink="false">http://www.thevatconsultancy.com/blog/?p=1992</guid>
		<description><![CDATA[Many EU businesses are grappling with the question of how they can reduce the cost of customs duty on imports of US origin jeans.  This follows the announcement that an ADDITIONAL rate of duty of 26% plus the existing 12% (for jeans) will apply as a result of EU retaliatory action in relation to the [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<title>2013 Changes &#8211; APD, Business Jets and Overseas Operators</title>
		<link>http://www.thevatconsultancy.com/blog/2013/05/2013-changes-apd-business-jets-and-overseas-operators/</link>
		<comments>http://www.thevatconsultancy.com/blog/2013/05/2013-changes-apd-business-jets-and-overseas-operators/#comments</comments>
		<pubDate>Fri, 03 May 2013 10:31:51 +0000</pubDate>
		<dc:creator>vatconsultancy</dc:creator>
				<category><![CDATA[Tax]]></category>
		<category><![CDATA[Aircraft]]></category>
		<category><![CDATA[APD]]></category>
		<category><![CDATA[Business Jets]]></category>

		<guid isPermaLink="false">http://www.thevatconsultancy.com/blog/?p=1988</guid>
		<description><![CDATA[From 1 April 2013 there have been changes to the UK APD legislation. One of the changes relates to the extension of APD to business jets and smaller aircraft of 5.7 tonnes and over.  This means that if you operate an aircraft with an authorised take-off weight of 5.7 tonnes or more, which takes off [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Submitting a Written Enquiry to HMRC can be a trial</title>
		<link>http://www.thevatconsultancy.com/blog/2013/05/submitting-a-written-enquiry-to-hmrc-can-be-a-trial/</link>
		<comments>http://www.thevatconsultancy.com/blog/2013/05/submitting-a-written-enquiry-to-hmrc-can-be-a-trial/#comments</comments>
		<pubDate>Fri, 03 May 2013 10:26:54 +0000</pubDate>
		<dc:creator>vatconsultancy</dc:creator>
				<category><![CDATA[HMRC]]></category>
		<category><![CDATA[VAT]]></category>
		<category><![CDATA[HMRC Enquiries]]></category>

		<guid isPermaLink="false">http://www.thevatconsultancy.com/blog/?p=1984</guid>
		<description><![CDATA[Our recent experience in trying to make a written submission via e mail to the Written Enquiry Team at Southend demonstrates how difficult it can be sometimes to get your message through. Firstly, we discovered that the advertised e mail address, Enquiries.estn@hmrc.gsi.gov.uk is no longer a recognised address. Searching for the new system, we discovered [...]]]></description>
		<wfw:commentRss>http://www.thevatconsultancy.com/blog/2013/05/submitting-a-written-enquiry-to-hmrc-can-be-a-trial/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
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		<title>VAT penalty regime &#8211; over enthusiasm?</title>
		<link>http://www.thevatconsultancy.com/blog/2013/04/vat-penalty-regime-over-enthusiasm/</link>
		<comments>http://www.thevatconsultancy.com/blog/2013/04/vat-penalty-regime-over-enthusiasm/#comments</comments>
		<pubDate>Wed, 24 Apr 2013 13:45:14 +0000</pubDate>
		<dc:creator>vatconsultancy</dc:creator>
				<category><![CDATA[VAT]]></category>
		<category><![CDATA[penalties]]></category>

		<guid isPermaLink="false">http://www.thevatconsultancy.com/blog/?p=1977</guid>
		<description><![CDATA[The fairly new VAT penalty regime based on behavioural tests appears to be causing much confusion amongst HMRC officers.  We have become aware over the past couple of months of a significant rise in the number of penalties being imposed by HMRC where it is at best questionable that the error a) was an error [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<title>Selling in a global marketplace &#8211; VAT pitfalls for e-tailers</title>
		<link>http://www.thevatconsultancy.com/blog/2013/04/selling-in-a-global-marketplace-vat-pitfalls-for-e-tailers/</link>
		<comments>http://www.thevatconsultancy.com/blog/2013/04/selling-in-a-global-marketplace-vat-pitfalls-for-e-tailers/#comments</comments>
		<pubDate>Wed, 24 Apr 2013 13:37:37 +0000</pubDate>
		<dc:creator>vatconsultancy</dc:creator>
				<category><![CDATA[VAT]]></category>
		<category><![CDATA[e-tail]]></category>

		<guid isPermaLink="false">http://www.thevatconsultancy.com/blog/?p=1973</guid>
		<description><![CDATA[A number of the major established e-tailers now offer SMEs easy access to the global marketplace via their websites, which is great news for these smaller businesses, but it brings with it a great deal of complexity and overseas VAT obligations.  We have seen a significant increase in overseas tax authorities pursuing UK SMEs for [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<title>Charities have until August to enjoy reduced VAT rate on energy saving materials</title>
		<link>http://www.thevatconsultancy.com/blog/2013/02/charities-have-until-august-to-enjoy-reduced-vat-rate-on-energy-saving-materials/</link>
		<comments>http://www.thevatconsultancy.com/blog/2013/02/charities-have-until-august-to-enjoy-reduced-vat-rate-on-energy-saving-materials/#comments</comments>
		<pubDate>Wed, 27 Feb 2013 13:33:38 +0000</pubDate>
		<dc:creator>vatconsultancy</dc:creator>
				<category><![CDATA[Charities]]></category>
		<category><![CDATA[VAT]]></category>
		<category><![CDATA[charities]]></category>

		<guid isPermaLink="false">http://www.thevatconsultancy.com/blog/?p=1961</guid>
		<description><![CDATA[The Government has announced its intention to defend the UK’s stance on 5% VAT for energy saving materials for residential buildings, which is the subject of a formal challenge from the EU. However under the VAT guidance of HMRC Brief 26/12 they confirm that similar installations in charitable buildings is to be withdrawn from a [...]]]></description>
		<wfw:commentRss>http://www.thevatconsultancy.com/blog/2013/02/charities-have-until-august-to-enjoy-reduced-vat-rate-on-energy-saving-materials/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
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		<item>
		<title>HMRC – “quasi” amnesty on outstanding VAT returns</title>
		<link>http://www.thevatconsultancy.com/blog/2013/02/hmrc-%e2%80%93-%e2%80%9cquasi%e2%80%9d-amnesty-on-outstanding-vat-returns/</link>
		<comments>http://www.thevatconsultancy.com/blog/2013/02/hmrc-%e2%80%93-%e2%80%9cquasi%e2%80%9d-amnesty-on-outstanding-vat-returns/#comments</comments>
		<pubDate>Mon, 04 Feb 2013 12:42:49 +0000</pubDate>
		<dc:creator>vatconsultancy</dc:creator>
				<category><![CDATA[VAT]]></category>
		<category><![CDATA[VAT returns]]></category>

		<guid isPermaLink="false">http://www.thevatconsultancy.com/blog/?p=1957</guid>
		<description><![CDATA[Taxpayers still have until the end of February 2013 to bring their affairs up to date following HMRC’s announcement of their Outstanding Returns campaign earlier this month.  HMRC have asked that all businesses that have outstanding VAT returns take this opportunity to file VAT returns, and pay any outstanding tax.  It should be noted that [...]]]></description>
		<wfw:commentRss>http://www.thevatconsultancy.com/blog/2013/02/hmrc-%e2%80%93-%e2%80%9cquasi%e2%80%9d-amnesty-on-outstanding-vat-returns/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>More VAT Rate Increases for the Tourism Sector</title>
		<link>http://www.thevatconsultancy.com/blog/2013/01/more-vat-rate-increases-for-the-tourism-sector/</link>
		<comments>http://www.thevatconsultancy.com/blog/2013/01/more-vat-rate-increases-for-the-tourism-sector/#comments</comments>
		<pubDate>Thu, 10 Jan 2013 11:35:05 +0000</pubDate>
		<dc:creator>vatconsultancy</dc:creator>
				<category><![CDATA[VAT]]></category>
		<category><![CDATA[Hospitality]]></category>
		<category><![CDATA[Hotels]]></category>
		<category><![CDATA[Iceland]]></category>
		<category><![CDATA[TOMS]]></category>

		<guid isPermaLink="false">http://www.thevatconsultancy.com/blog/?p=1955</guid>
		<description><![CDATA[In late December 2012, the Icelandic parliament approved a number of changes to the rate of VAT on hospitality services, movie tickets, and certain personal &#8211; use items. With effect from 1 January 2013, movie tickets to Icelandic films are no longer exempt from VAT, but are subject to the standard VAT rate of 25.5%. [...]]]></description>
		<wfw:commentRss>http://www.thevatconsultancy.com/blog/2013/01/more-vat-rate-increases-for-the-tourism-sector/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
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		<title>A New Year : A New Rule for the Supply of Transport</title>
		<link>http://www.thevatconsultancy.com/blog/2012/12/a-new-year-a-new-rule-for-the-supply-of-transport/</link>
		<comments>http://www.thevatconsultancy.com/blog/2012/12/a-new-year-a-new-rule-for-the-supply-of-transport/#comments</comments>
		<pubDate>Fri, 21 Dec 2012 12:40:58 +0000</pubDate>
		<dc:creator>vatconsultancy</dc:creator>
				<category><![CDATA[VAT]]></category>

		<guid isPermaLink="false">http://www.thevatconsultancy.com/blog/?p=1952</guid>
		<description><![CDATA[The New year brings with it a new VAT rule for the B2C supply of the long-term hire of a means of transport. With the exclusion of the long-term hire of a pleasure boat, the place of supply for VAT purposes will change from the place where the supplier has established his business to the place where [...]]]></description>
		<wfw:commentRss>http://www.thevatconsultancy.com/blog/2012/12/a-new-year-a-new-rule-for-the-supply-of-transport/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
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		<title>HMRC Success in Med Hotels Case – What is the impact for the sector?</title>
		<link>http://www.thevatconsultancy.com/blog/2012/12/hmrc-success-in-med-hotels-case-%e2%80%93-what-is-the-impact-for-the-sector/</link>
		<comments>http://www.thevatconsultancy.com/blog/2012/12/hmrc-success-in-med-hotels-case-%e2%80%93-what-is-the-impact-for-the-sector/#comments</comments>
		<pubDate>Wed, 05 Dec 2012 17:16:49 +0000</pubDate>
		<dc:creator>vatconsultancy</dc:creator>
				<category><![CDATA[VAT]]></category>
		<category><![CDATA[Med Hotels]]></category>
		<category><![CDATA[TOMS]]></category>

		<guid isPermaLink="false">http://www.thevatconsultancy.com/blog/?p=1946</guid>
		<description><![CDATA[The Court of Appeal has released its decision in the Secret Hotels 2 Ltd (formally the Medhotels) case – the Upper Tribunal decision has been overturned, with the Court of Appeal reaching the same conclusion as the First Tier Tax Tribunal. The appeal, heard in July 2012, concerned whether the bed bank operated as an [...]]]></description>
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