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FMX Food Merchants v HMRC TC/2011/4985

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Tax Barrister, Accountant. Stay in control of your case.

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VAT for Medical and Health Care Professionals Book

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Tax Barrister, Accountant. This practical guide is aimed at the whole spectrum of exempt medical and health care professionals: doctors, dentists, therapists, psychologists and many other medical professionals, as well as their own non-specialist advisers. The book explains the VAT consequences for medical and health care professionals in business on what they do, how and when, to help them get it right first time or as a handy guide if HMRC raise a query.

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Video Links and Downloads

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Tax Barrister, Accountant. VAT and Digital Services and the Mini One Stop Shop (MOSS). A guide to the rules, as from January 2015, on electronic place of supply for VAT, especially business to consumer (b2c) supplies such as digital downloads. Handling Accounting Profession Complaints or Disciplinary Hearings. Top tips for accountants facing a complaint.

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Eamon McNicholas, Tax Barrister, Accountant

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Tax Barrister, Accountant. Eamon McNicholas B.A.,Dipl Law, CIOT, was called to the Bar in 1994 and with 20 years' experience as a Barrister at Middle Temple, London, specialising in Tax, practicing in litigation and advisory work for VAT, duties, accounting and finance related cases, direct taxes (corporate and personal) with related European Community and Human Rights aspects. A Successful Litigator as well as an Advisor. He has expertly managed a broad range of Tribunal cases from short applications to...

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UK Imports and Exports

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Tax Barrister, Accountant. UK import and export taxation relating to all corners of the globe are areas of interest for Eamon, as a tax barrister, but he is often asked about some areas in particular:. US Trade with the UK. For US firms exporting into the UK the tax regime can sometimes seem both familiar and also very foreign. But the costs of getting UK tax compliance wrong can be expensive, both in unexpected tax due and disrupted business opportunities. Services and Electronic Service. For goods or s...

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Eamon's Tax Points of Interest

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Tax Barrister, Accountant. Eamon is often asked about certain areas and themes within tax law and some of the issues are included here. Click on the following links to read more:. Construction Industry Scheme (CIS). VAT Investigations - HMRC Targeting Restaurant and Take-Away Trade. VAT and Motorcycle Instruction. Missing Trader Intra Community (MTIC) Issues and Fraud. Low Value Consignment Relief (LVCR) - Advice and Complications. Finance No.3 Act 2010 - Indirect Taxes. VAT Exempt Medical Services.

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Boats and Taxation

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Tax Barrister, Accountant. Whether or not VAT is payable on a boat, or ship, can be a problematic area. The basic rule under VAT Act 1994 schedule 8 group 8 is that a boat or ship is zero-rated for VAT. But if it is under 15 tonnes or has been built, or adapted, for recreation or pleasure then it is standard rated. HMRC accept as zero-rate Dutch barges and similar boats designed and supplied for use as a permanent residence. See HMRC’s concession here.

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Options to Tax

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Tax Barrister, Accountant. VAT Traps and the Option to Tax Land. The main area an option to tax does not cover is dwellings, for example a shop above a flat in an otherwise opted building. But there are others too, like conversion to a dwelling or a relevant housing associations. Checking the Scope of the Option to Tax. Halifax Principle and Option to Tax. Halifax principle" on VAT and abuse of right arose out of a scheme for a financial institution. The whole option to tax area is very complicated and f...

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Home

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Tax Barrister, Accountant. Eamon McNicholas is a highly experienced tax barrister and an accountant representing clients throughout London, the UK and Ireland. Eamon specialises in tax law, especially indirect tax, VAT and Duties Tribunals, environmental taxes, tax and human rights issues and tax and accounting with civil litigation. Advised and represented accountants in disputes and complaints. FMX Food v HMRC. Tax Points of Interest. UK Imports and Exports. The Human Rights Act 1988. VAT on Health Care.