VAT implications

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Personal use of computers and VAT

Personal use of computers and VAT

8th June 2026
Many of your staff that work from home at least part of the time. They are provided with laptops so they can work remotely. But if they use them for personal purposes, are there any VAT consequences? Elaine Wight from our Hawick office advises. No business use If you incur expenses that have no business...
Separating goods and labour. Are you at risk?

Separating goods and labour. Are you at risk?

17th September 2025
If your business sells goods and you tell your customers to deal directly with the fitter, is there a risk that HMRC might issue an assessment to you for VAT on the fitting charge?  Kenneth Logan from our Edinburgh office advises. Goods and labour In many trades, particularly those linked to the construction industry, it’s...

November Q&A

26th November 2021
What VAT rate do we apply to a hamper? Q. We trade as a food and drinks wholesaler. With Christmas approaching, we will be selling a hamper that includes a range of food and drink items, including tins of luxury fruit, jams, cakes, wine and chocolates. Our plan is to sell each hamper for £49.99...