Alison is a Chartered Tax Adviser who works closely with her clients across the firm to manage the complexities of VAT and to identify VAT savings and opportunities.
As Indirect Tax Partner she has worked with the firm for 15 years and previously worked for Reuters, Deloitte and started her VAT career with HMRC. Alison and her team aim to provide commercial solutions to the issues facing our clients, who are from all types of sectors. In particular Alison enjoys advising on property and construction matters and international trade.
After being delayed twice the new VAT “domestic reverse charge” (DRC) has gone live from March 1st. It is the most significant change to VAT in construction services in 30 years. From that date, sub-contractors in a CIS chain of supply will cease to collect VAT from other contractors. In its place a reverse charge system will apply. This makes the buyer of the sub-contractor’s service liable for VAT accounting in place of the supplier.
Details about the Government’s announcement in the recent Budget about a dedicated helpline for businesses needing time to pay for VAT, PAYE and Corporation Tax.
MTD for VAT is now live and businesses are turning their minds to how to deal with this unpopular measure, we provide answers to the most common questions.
With myths circulating around the impact of a no-deal Brexit, let's look at the facts
A new simplified import and export system has been implemented by HMRC
Are you ready for HMRC's Making Tax Digital for VAT, which takes effect from 1 April 2019?
We outline the tax planning steps businesses should take in regards to VAT & trade ahead of Brexit
Whilst the political furore continues following the vote on Mrs May’s Brexit Deal, and we wait to see the outcome of our democratic process, what can businesses do to carry out meaningful steps to protect their international trading activity?
According to research from the ICAEW, only 29% of UK businesses have been able to plan for Brexit...
While we do not yet know what kind of Brexit we will have, the sheer range of tasks businesses will need to undertake ahead of the departure date is worthy of attention.
Comments from Alison Horner, Indirect Tax partner at accountancy firm MHA MacIntyre Hudson
Is your business registered for VAT and has a taxable turnover of over £85,000?
HMRC has now clarified that private providers of vocational training for over-19s will be compelled to charge VAT on any training they provide that is funded by Advanced Learner Loans taken out by the trainee.
There was a seismic change in VAT policy relating to student accommodation in 2014, which resulted in confusion and mistakes being made by contractors. A recent case, “Summit Electrical Installations Ltd” challenged HMRC’s policy and clarified the VAT position. MHA MacIntyre Hudson is delighted to have represented the tax payer at the Tax Tribunal, with our VAT litigation Director Glyn Edwards taking the case to a successful outcome.
Today’s announcement is a very bold step from the UK government, especially given the EU’s public stance on the single market and the clear message that Brexit means an exit from the associated free trade arrangements.
Theresa May’s declaration that the UK is to leave the single market brings with it a whole host of..
In this article, we look at what may lie ahead for businesses trading in the European Union.
The ECJ was asked by the German courts to rule on whether hot food and hot drinks sold for "immediate consumption" by Manfred Bog, should be defined as a supply of goods or a supply of catering services. In the UK food is mainly zero rated for VAT purposes whereas catering services are subject to VAT at the standard rate of 20%.
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