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[TheCyclingProgrammer]

On the subject of planning, even if you have permitted development rights you need to be aware of the size requirements for outbuildings. For PD to apply you also need to show that the building’s use is “incidental to the enjoyment of the main dwelling house”.

A garden office that...

[TheCyclingProgrammer]

As has already been said in this thread, the best way to get a garden office is to pay for it yourself and put the cost of kitting it out for business use through the business.

All this talk of appreciating or depreciating in value is largely irrelevant. There is no corporation tax saving...

[TheCyclingProgrammer]

VAT reclaimed, probably. No corporation tax deductions for buildings though....

[TheCyclingProgrammer]

For the most part they already do - for instance, an employer can pay for an employee to kit out their room as a home office and for the most part it would be tax deductible and not incur a BIK as the rules already cover most things - computers, office equipment and furniture etc. Even a separate broadband...

[TheCyclingProgrammer]

Do a search. This has been discussed before. Buildings are explicitly excluded from the “assets provided at an employees home as long as there’s no significant personal use” rule. Therefore you’d be taxed personally on the benefit in kind AND the company wouldn’t save corporation tax either...

[TheCyclingProgrammer]

Unlikely....

[TheCyclingProgrammer]

Clothing is a classic example of something that has inherent duality of purpose but even within this there are a limited number of exemptions such as uniform, specialist clothing (e.g. safety clothing), costumes (think actors) and I think famously, barristers gowns and wig....

[TheCyclingProgrammer]

Worth remembering that you are talking about the general principle of "wholly and exclusively" but there are specific rules relating to the provision of equipment and services in an employee's home and those are the rules where the element of "no significant personal use" apply....

[TheCyclingProgrammer]

That's *exactly* what it means. It's also why the proportion of business vs personal use is also not a determining factor - in fact HMRC have an example on their handbook that shows that a laptop can meet the "wholly and exclusively" rule even where its used for personal reasons more than...

[TheCyclingProgrammer]

Believe who you like, but under the general rule the place of supply for B2B services is that they are performed where the customer belongs. You are the customer, which makes the place of supply the UK and therefore you need to account for the reverse charge on the supplies.

There are exceptions...

[TheCyclingProgrammer]

It doesn’t matter - you still need to account for the reverse charge on the offshore services as the place of supply is deemed to be the U.K, which means you are responsible for accounting for U.K. VAT on the supply. Those are the rules....

[TheCyclingProgrammer]

For services, the purpose of the reverse charge is to ensure that VAT is accounted for in the place it makes most sense. Within the EU (and UK), VAT has to be accounted for somewhere.

Within the EU (and the UK rules are the same currently), for B2B the general rule for services is that...

[TheCyclingProgrammer]

The fact you’re outsourcing some of the work is completely irrelevant here.

All that matters is:

1. Are you VAT registered? (Yes)
2. Where your client is based.

If the answer to 2 is also the UK, you charge them VAT on top of whatever you’re charging...