Rickie Lowery
Member Since: 23rd Mar 2021
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Tax writer Rickie Writes Tax
5th May 2023
HMRC seeks feedback on VAT relief for ESM
HMRC has launched a consultation process in an attempt to improve the take-up of energy-saving materials (ESM) and progress towards their...
HMRC & policy
14th Apr 2023
Guidance updated on apportioning multiple supplies
Following a consultation in early 2021, HMRC has issued a policy paper relating to the apportionment of consideration for VAT purposes, as...
Business tax
11th Apr 2023
SEISS claim disallowed despite misleading guidance
Thomas Merlin Ash was a self-employed TV and film editor until August 2018, when he incorporated into a company limited by guarantee. Ash...
Business tax
30th Mar 2023
HMRC comes out on top in roofing VAT case
Greenspace (UK) Limited supplied and fitted roofing panels to pre-existing conservatories. The panels supplied by Greenspace were specially...
HMRC & policy
10th Mar 2023
A tale of tax, classic cars and Schrödinger’s cat
Timothy Norton was a director, along with his wife Gerry Norton, of Tim Norton Motor Services Ltd (TNMS). TNMS had been assessed for...
Business tax
2nd Mar 2023
Tribunal orders £54,030 tax bill for diner owner
Colm Brendan Malone was the sole director and shareholder of Maloney’s Diner Limited (MDL) from its incorporation in December 2013. He had...
Business tax
28th Feb 2023
Tips for successful VAT registration
According to the Chartered Institute of Taxation, HMRC have recently produced a list of several reasons why agent-submitted online VAT...
HMRC & policy
17th Feb 2023
VAT reminder signals bumpy ride for car dealers
HMRC is in the process of writing to motor dealers regarding the practice of “ bumping ”. This is the common (according to HMRC) practice...
Business tax
7th Feb 2023
Taxpayer racks up penalties of £282,397 for two late tax returns
Mr Burley was issued with notices to file tax returns for 2015/16 and 2016/17, but failed to file on time and was late paying the tax due...
Business tax
1st Feb 2023
Healthy debate continues over VAT on snack bars
Following an earlier first tier tribunal (FTT) decision, the VAT status of Organix and Nakd snack bars has now been remitted back to the...
Business tax