Our Articles

Please see below for our articles, which we hope you find useful in helping you to decipher VAT and TOMS. These articles, written by Laura Chipp, started out a while back on LinkedIn and the comments received made it clear that VAT and TOMS advice written in "plain English" was both rare and really useful! Please contact us if you'd like to discuss any of our article content.

TOMS VAT - serviced apartments

TOMS VAT - serviced apartments

As serviced apartments become more popular, we get asked about the VAT treatment regularly and whether TOMS (which is beneficial here!) may apply. Here we explain if and how TOMS applies.

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Making Tax Digital (MTD) for VAT and TOMS

Making Tax Digital (MTD) for VAT and TOMS

MTD requires an automated approach to VAT filing. This can be more complex for businesses using TOMS, and those with other VAT complexities. Here, we set out our suggestions for workarounds.

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How to act as agent for VAT

How to act as agent for VAT

How to act as an agent has always been a grey area, and in this article we examine the VAT cases over the past few years and look at the key factors to act as agent for VAT.

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TOMS VAT Calculation Examples

TOMS VAT Calculation Examples

The TOMS calculation can often seem confusing and a bit of an enigma. Here, we talk through some examples which will hopefully help demonstrate that TOMS is not such a big mountain to climb.

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