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Old 11-04-2008, 19:01   #14
Uncle Mick
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Re: Biscuit or Cake?

Quote:
Originally Posted by shillelagh View Post
But the thing is the customers bought the teacakes the customers paid the VAT on them - so why give it back to M&S when it was the customers who paid it.
HMRC would have to refund M&S the VAT because it was charged on their turnover figure. The consumer is only paying the RRP and wouldn`t be able to claim the VAT back as they are not VAT registered. It does mean that M&S has made an extra amount of profit, which of course they will have to add to their turnover figure on which they will be charged corporation tax. VAT is taxed at 17.5% and corporation tax is 28%, so the winners are......
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