1-6 of 6 results for subject:VAT
Librarians' tools
- Search time
- 0.154 seconds
- Solr query time
- 0.006 seconds
- Search query
- subject:VAT
- We searched for
- subject_t:VAT OR subject_t:"Turnover taxes" OR subject_t:"Value-added tax" OR subject_ses:13581
Type
House
Session
Month
Department
Member
More
Primary member
Answering member
Legislative stage
Legislation
Subject
Publisher
To ask the Secretary of State for Justice, when his Department plans to publish guidance on the application of VAT on judgement debts in the cases of High Court enforcement.
To ask the Secretary of State for Justice, when his Department plans to publish guidance on the application of VAT on judgement debts in the cases of High Court enforcement.
The Ministry of Justice is aware that there are differing interpretations within the enforcement industry of the application of the VAT payable on High Court Enforcement fees, which has led to different approaches being taken.
We are working to produce guidance to clarify the circumstances and manner in which VAT costs can and should be recovered from judgment debtors as an enforcement cost. We will publish that guidance as soon as we are able to.
To ask the Secretary of State for Justice, what assessment he has made of the effectiveness of different practices employed by enforcement agents and High Court enforcement agents in relation to charging VAT to debtors.
To ask the Secretary of State for Justice, what assessment he has made of the effectiveness of different practices employed by enforcement agents and High Court enforcement agents in relation to charging VAT to debtors.
The Ministry of Justice is aware that there are differing interpretations within the enforcement industry of the application of the VAT payable on High Court Enforcement fees, which has led to different approaches being taken.
We are working to produce guidance to clarify the circumstances and manner in which VAT costs can and should be recovered from judgment debtors as an enforcement cost. We will publish that guidance as soon as we are able to.
To ask the Secretary of State for Justice, what recent assessment he has made of the level of consistency among High Court enforcement agents when applying VAT on their fees in identical circumstances.
To ask the Secretary of State for Justice, what recent assessment he has made of the level of consistency among High Court enforcement agents when applying VAT on their fees in identical circumstances.
The Ministry of Justice is aware that there are differing interpretations within the enforcement industry of the application of the VAT payable on High Court Enforcement fees, which has led to different approaches being taken.
We are working to produce guidance to clarify the circumstances and manner in which VAT costs can and should be recovered from judgment debtors as an enforcement cost. We will publish that guidance as soon as we are able to.
To ask the Secretary of State for Justice, whether changes to the treatment of VAT on enforcement fees on judgement debt can be implemented without secondary legislation.
To ask the Secretary of State for Justice, whether changes to the treatment of VAT on enforcement fees on judgement debt can be implemented without secondary legislation.
The draft guidance on the treatment of VAT on High Court Enforcement fees reflects the current law, both in the 2014 Taking Control of Goods (Fees) Regulations 2014 and at common law.
The 2014 Regulations made changes to the fees provisions in the HCEO Regulations 2004. Both the 2004 HCEO Regulations and 2014 Regulations allow for fees to be charged to the debtor. The 2014 Regulations were not intended to change the previously understood position at common law in relation to the recoverability of enforcement costs properly incurred including VAT where the creditor cannot account for it with HMRC, for example because they are not VAT registered.
Some of the authorities in support of the proposition that a debtor may be pursued for a creditorâs enforcement costs and as to the continuing relevance of the common law to this area are Montague v Davies, Benachi & Co [1911] 2 K.B. 595 and Business Finance Ltd v Bellagio Hospitality WB Ltd [2019] EWHC 1920 (QB). Disbursements are dealt with separately under the regulations.
As the draft guidance reflects the current law we do not envision additional costs being passed on to the debtor which are not included in the 2014 Regulations.
The Government proposes to publish the guidance on the treatment of VAT on High Court Enforcement fees as soon as possible.
To ask the Secretary of State for Justice, which area of common law will allow for the implementation of the draft guidance on VAT on High Court Enforcement Officer Fees in its current form.
To ask the Secretary of State for Justice, which area of common law will allow for the implementation of the draft guidance on VAT on High Court Enforcement Officer Fees in its current form.
The draft guidance on the treatment of VAT on High Court Enforcement fees reflects the current law, both in the 2014 Taking Control of Goods (Fees) Regulations 2014 and at common law.
The 2014 Regulations made changes to the fees provisions in the HCEO Regulations 2004. Both the 2004 HCEO Regulations and 2014 Regulations allow for fees to be charged to the debtor. The 2014 Regulations were not intended to change the previously understood position at common law in relation to the recoverability of enforcement costs properly incurred including VAT where the creditor cannot account for it with HMRC, for example because they are not VAT registered.
Some of the authorities in support of the proposition that a debtor may be pursued for a creditorâs enforcement costs and as to the continuing relevance of the common law to this area are Montague v Davies, Benachi & Co [1911] 2 K.B. 595 and Business Finance Ltd v Bellagio Hospitality WB Ltd [2019] EWHC 1920 (QB). Disbursements are dealt with separately under the regulations.
As the draft guidance reflects the current law we do not envision additional costs being passed on to the debtor which are not included in the 2014 Regulations.
The Government proposes to publish the guidance on the treatment of VAT on High Court Enforcement fees as soon as possible.
To ask the Secretary of State for Justice, what assessment he has made of the potential effect of charging debtors VAT on enforcement fees on other additional costs being passed onto the debtor not detailed in the Taking Control of Goods (Fees) Regulations 2014.
To ask the Secretary of State for Justice, what assessment he has made of the potential effect of charging debtors VAT on enforcement fees on other additional costs being passed onto the debtor not detailed in the Taking Control of Goods (Fees) Regulations 2014.
The draft guidance on the treatment of VAT on High Court Enforcement fees reflects the current law, both in the 2014 Taking Control of Goods (Fees) Regulations 2014 and at common law.
The 2014 Regulations made changes to the fees provisions in the HCEO Regulations 2004. Both the 2004 HCEO Regulations and 2014 Regulations allow for fees to be charged to the debtor. The 2014 Regulations were not intended to change the previously understood position at common law in relation to the recoverability of enforcement costs properly incurred including VAT where the creditor cannot account for it with HMRC, for example because they are not VAT registered.
Some of the authorities in support of the proposition that a debtor may be pursued for a creditorâs enforcement costs and as to the continuing relevance of the common law to this area are Montague v Davies, Benachi & Co [1911] 2 K.B. 595 and Business Finance Ltd v Bellagio Hospitality WB Ltd [2019] EWHC 1920 (QB). Disbursements are dealt with separately under the regulations.
As the draft guidance reflects the current law we do not envision additional costs being passed on to the debtor which are not included in the 2014 Regulations.
The Government proposes to publish the guidance on the treatment of VAT on High Court Enforcement fees as soon as possible.