{"id":1424,"date":"2022-08-23T16:00:22","date_gmt":"2022-08-23T16:00:22","guid":{"rendered":"https:\/\/taxinvestigation.co\/new\/?p=1424"},"modified":"2022-08-23T16:00:23","modified_gmt":"2022-08-23T16:00:23","slug":"the-devils-in-the-detail-by-les-howard-partner-in-vatadvice-org-a-specialist-vat-practice-based-in-cambridgeshire","status":"publish","type":"post","link":"https:\/\/taxinvestigation.co\/new\/the-devils-in-the-detail-by-les-howard-partner-in-vatadvice-org-a-specialist-vat-practice-based-in-cambridgeshire\/","title":{"rendered":"The devil\u2019s in the detail by  Les Howard, partner in vatadvice.org, a specialist VAT practice based in Cambridgeshire"},"content":{"rendered":"\n<p><em>A recent tribunal case shed some light on legitimate expectation, writes Les Howard.<\/em><\/p>\n\n\n\n<p>Legitimate expectation takes many forms, from a statement on the HMRC website or a Google search, to \u2018legal advice\u2019 from a mate in the pub!<\/p>\n\n\n\n<p>So, having been assured that VAT is not due on a particular transaction, how should you respond if a HMRC enquiry reaches a different conclusion?<\/p>\n\n\n\n<p>The Upper Tier Tribunal gave some thought to this question in the case of KSM Henryk Zeman SP Z.o.o. (KSM). The substantive issue concerned the place of supply of the installation of a boiler and KSM\u2019s consequential obligation to register for VAT in the UK.<\/p>\n\n\n\n<p>Download the full article below:<\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2022\/08\/The-devil-in-the-detail-by-Les-Howard.pdf\">The-devil-in-the-detail-by-Les-Howard<\/a><a href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2022\/08\/The-devil-in-the-detail-by-Les-Howard.pdf\" class=\"wp-block-file__button\" download>Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>A recent tribunal case shed some light on legitimate expectation, writes Les Howard. Legitimate expectation takes many forms, from a statement on the HMRC website or a Google search, to \u2018legal advice\u2019 from a mate in the pub! So, having been assured that VAT is not due on a particular transaction, how should you respond [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38],"tags":[],"class_list":{"0":"post-1424","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-february-march-2022"},"_links":{"self":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/1424","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/comments?post=1424"}],"version-history":[{"count":1,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/1424\/revisions"}],"predecessor-version":[{"id":1426,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/1424\/revisions\/1426"}],"wp:attachment":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/media?parent=1424"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/categories?post=1424"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/tags?post=1424"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}