VAT SERVICES
(scotland) Limited
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Gary is an expert in property issues for charities

Gary Moore had previously assisted in securing a refund of overpaid VAT going back many years for our local golf club and I had dealt with Gary through my involvement with the club. When we were about to commence a major refurbishment of a prominent listed building in the town centre, we contacted Gary due to the complexity of the VAT issues surrounding the project. We were intending to create a multi-use building for the local community. It was intended there would be numerous different sources of income in the finished building, with different VAT treatments. There were also significant costs in refurbishing the building, one of the main ones being the cost of VAT.

Gary was careful to establish all the facts correctly at the outset and produced a detailed report covering all the VAT aspects of the project, which were many, highlighting the importance of decisions taken at the planning stage. The report was detailed, thorough, covering all aspects of the project, but written in understandable language that all our board members could grasp. The report was also summarised into the most relevant points first and included clear recommendations on what we should do. His advice demonstrated we could recover the majority of the VAT on the building costs, and it was great to have this clarity before going ahead with our funding applications. Gary also agreed to meet with the board members in case there was anything requiring further discussion.

Gary quoted for the work in advance and stuck to the fee agreed, despite the assignment turning out to be more complex than anticipated. This was very helpful given we had a specified amount in our budget for the work.

Having had two positive experiences of Gary's work, I would not hesitate to recommend his firm to other organisations looking for VAT advice. It is clear Gary is an expert in the area, has a wealth of experience in dealing with HMRC, and has a talent for making his advice clear and understandable to his clients.

David Ross, Treasurer, Oban Communities Trust

 

We recovered £192k thanks to VAT Services (Scotland) Ltd

We are a diverse company with businesses in the fields of Home Care (care homes), Optical (ophthalmic opticians) and Dentistry. Due to our services within each business being either exempt or partially exempt this makes our accounting process for VAT fairly awkward. VAT Services (Scotland) Ltd have provided us with excellent VAT advice in connection with two entirely separate issues and agreed very satisfactory conclusions with HMRC.

We built a new head office and incurred VAT of £266k. Our understanding after discussing this with our external auditors was that we could recover all of the VAT we incurred (£266k) if we opted to tax the property and arranged leases and sub-leases between our various businesses. Unfortunately when we submitted our VAT return, HMRC advised that the option to tax “disapplied” and none of the £266k was recoverable.

VAT Services (Scotland) Ltd were recommended to us and we sought their advice. They agreed that the option to tax “disapplied” but suggested an alternative structure of separate leases and not the original concept of leases and sub-leases. As a result of two meetings with HMRC and a number of letters, HMRC agreed that the structure suggested by VAT Services (Scotland) Ltd was viable and did not seek to evade VAT. This new structure allowed us to recover 72% of the VAT incurred, almost £192k. This was a very favourable result for us in the circumstances.

Most recently, VAT Services (Scotland) liaised with HMRC on our behalf in the contentious area of Partial Exemption in connection with our optical business. They met with HMRC and after various pieces of correspondence agreed a Partial Exemption method that we are very satisfied with.

In summary, VAT Services (Scotland)Ltd has provided us with invaluable advice in connection with both Land and Property and also Partial Exemption. However, the main benefit for us is that they agreed everything with HMRC and obtained written agreements on our behalf on both of these issues. I would have no hesitation in recommending VAT Services (Scotland) Ltd as they have provided us with quality VAT advice.

Ricky Pooran, Chairman, Visioncall


Gary is an essential “go to” resource for complicated property transactions

We first met Gary Moore of VAT Services (Scotland) Limited when we were introduced to him via a firm of Independent Financial Advisors with whom we had a mutual client. The client had a historic VAT issue in connection with an Option To Tax that could have resulted in a loss to his pension of £150,000. Gary successfully corresponded with HMRC on the client’s behalf and the outcome was no loss to his pension pot. It quickly became apparent that Gary’s expert VAT knowledge on property transactions would be an asset not just in connection with this client but with many others going forward.

Our staff find Gary an essential ‘go to’ resource when dealing with complicated property transactions, especially when they require timely advice close to a transaction being concluded. He has acted on behalf of clients with both lawyers and accountants. Gary also advised us on an Option To Tax issue that could have resulted in a non-recoverable VAT cost of £97,000 being incurred. However, with his experience we successfully negotiated this potential issue with HMRC resulting in no loss of VAT.

Gary recently presented a highly successful training day for twenty of our staff and produced a very detailed VAT Guide for our intranet site. This allows our staff to develop and enhance their knowledge of this complex area of tax.

Alison Mueller, Financial Controller, @sipp plc


Timely response to entrepreneur's complex VAT issues

VAT Services (Scotland) Limited have provided us with a wealth of practical VAT knowledge, guidance and support for our growing group companies. We greatly appreciate them responding timely and thoughtfully to the complex VAT issues surrounding our businesses, in particular land and property transactions.

Their advice is highly valued in ensuring best practice is being applied to our VAT compliance in complying with the VAT legislation and our staff feel comfortable when working with them.  

 Joe Logan, Director, Logan Factoring and Management Ltd

 

Agreement reached with HMRC was considerably more beneficial than I originally anticipated

I engaged the help of Gary Moore of VAT Services Scotland to deal with the question of VAT recovery on a listed building refurbishment project.

Gary's involvement was impressive both for his quick responses and for his professional ability and his considerable knowledge and understanding in dealing with this issue. He made it easy for me and led me through it and explained the procedures and the various options available. He undertook all the correspondence and negotiations with HMRC and took charge at our final meeting with them at their offices in Cochrane Street.

The resulting agreement reached was considerably more beneficial than I had originally anticipated and I was very satisfied with the result and would recommend Gary's services unreservedly.

Leslie Mcintyre, Honorary Treasurer, Society of Friends of Glasgow Cathedral

 

Gary clearly understands the complexity of VAT regulations on Land and Property

VAT Services (Scotland) Ltd were recommended to us by CEIS when we were looking to investigate if we could obtain VAT savings in connection with construction of a log cabin and the associated ground works.  After an initial informative call with Gary Moore, we commissioned VAT Services (Scotland) Ltd to investigate potential VAT savings.

Gary not only identified and confirmed the VAT savings, but also prepared the paperwork we were required to give to our suppliers in order that they did not charge us VAT.  His work saved us almost £4,200, which is a material sum to an organisation such as ourselves.  The cost of Gary’s services (including VAT as we are not VAT registered) was just under £500, an overall saving of £3,700.

We would have no hesitation in recommending Gary as it is clear he understands the complexity of VAT, the interaction with VAT regulations in connection with land and property and how they affect charities such as ourselves.  

Leslie Gill, Trustee, Stable Life

We wanted certainty around our VAT position

Following a competitive tender, we engaged with VAT Services (Scotland) Ltd to provide us with VAT advice in relation to the construction of a new local community centre, together with other land and property supplies we intend to undertake.

We were aware that land and property transactions are usually very complex for VAT purposes and we wanted certainty around our VAT position before proceeding with the formal drawings for the new centre.

After providing the relevant information to VAT Services (Scotland) Ltd, they advised on the VAT implications of the construction of a new community centre. This consisted of a detailed but practical VAT report guiding us through the complexities of VAT in relation to land and property, together with a follow-up meeting.

The advice also covered the VAT implications of acquiring a shop as a going concern, construction of a new community path network, setting up a new trading subsidiary, together with the VAT liability of our various income streams and the input tax recovery position for our charity and the new trading subsidiary. 

VAT Services (Scotland) Ltd clearly understand the VAT complexities of major construction projects involving charities and, on the basis of our experience, we would recommend VAT Services (Scotland) Ltd for VAT advice around land and property transactions.

 Dr R Cooling, Chairman, Strathdearn Community Developments Ltd