Steve Browning

I am an indirect tax 'expert' (others have used that term!!). This is more likely to be direct tax (income tax related). I think that sales at a loss will not result in an income tax bill, but HMRC will look at all additonal income so if you lose 2k on sales but earn 3k gigging then you may have an issue. Obviously you look at what expenses are deductible to determine any tax actually due. It's pretty easy to run at a loss year on year. You would need to talk to a direct tax expert for the full picture. I always rail against the 'man in the pub' so I don't want to put myself forward as that man. The test for business (in the UK changed) in 2022 and now consists of two conditions:- The activity results in a supply of goods or services for consideration – requiring there to be a legal relationship with reciprocal performance between the supplier and recipient; and The supply is made for the purpose of obtaining income therefrom (i.e. remuneration) – in essence, there is an economic activity. That probably captures most people selling here (or anywhere). Gigging will fall under the services tag, as no tangible goods are involved.

What are the circumstances? Do you refer to the additional cashflow involved in the UK VAT rate or some other issue? VAT always gets my Revenue nose twitching!!

Probably more, given that VAT is applied to shipping costs etc (sorry, slight attack of pedantry there).

I started my training at the sub office at Chichester, then was based at Worthing and did the odd Summer at Portsmouth, as many of the VAT guys went over the road to do baggage bench or rummage duties at the port. Chichester and Worthing closed down many years ago and the old Portsmouth VAT office is student accommodation.

Same here and items just delivered.

True. You should be ok but front line staff aren't always on top of the rules.

Just for the sake of completeness. In the absence of the retail export scheme, travelling to the UK to buy the bass would result in a UK sale with UK VAT properly charged.

Thank you. I actually retired at the end of August. Certainly nice to be able to help. A commission sale is slightly different in that the supply from the shop to the seller is one of services. If handled correctly, you buy the bass from the owner and the shop charges the owner the commission. Obviously the amount you pay covers both of these. I suspect in many instances that isn't exactly what happens but that is how it works in theory.

None. The courier should handle all the paperwork. If you send a parcel overseas, the Post Office just asks what's in the package. The courier will assign the correct commodity code and then deal with import taxes etc. The shop will ring it through the till as zero rated. I would think the usual courier is bound to be able to handle the rest.

https://tabs.ultimate-guitar.com/tab/nashville-cast/telescope-chords-2373349 Do you need the actual bass part or does this help?

Indeed. If it's not enjoyable then there's no point in doing it.

The retail export scheme no longer exists.

If you get nowhere, I am happy to talk to them. 10 years a VAT inspector and over 30 years in industry, as head of VAT for the European region.

I'm afraid that is not correct. The EU seller does not charge any VAT but HMRC does on importation into the UK. Thomann has a UK VAT registration, from which UK VAT is charged.

I would certainly be calling them. VAT Act 1994, Section 30, item 6. HMRC Notice 703 refers. They are not allowed to charge UK VAT.

In short, yes. To charge UK VAT on an export is, technically, fraudulent.

Last one I went to, the other night, was near Swindon and was pretty wretched. Typified by a guy suggesting a song that nobody knew, and then playing it anyway. Best one I've been to was the Blues jam at the Lagerhalle in Osnabruk. It's been going for over 30 years and is well attended and also features some of Germany's finest players. Players get fed and watered too.

I'm not a huge fan of the music, but it's a band I'd loved to have been in. The non-playing videos that demonstrate their friendship and camaraderie are a joy to watch.

Yes, it's the same. Import VAT is applied after all other charges are added - even any Import Duty.

Did a Valentines gig once, to 3 people. That was at the end of the 2 hour drive to get there.

Hi I'm not quite sure what you're asking here. A bass at 3k being exported would be 2.5k but would then attract French VAT on importation into France. What was the request to the shop? What reduction was expected? What was the delivery address?

I've had my 15" version combo for many years and it still sounds awesome. The radiator makes a big difference to the sound.

I'm sure you're aware of the Roger's Profanasaurus definition of 'double bassing'.

Disappointing for sure. I have to say that Martin came into the shop on the morning he was due to go on holiday, to sort out a bass cab I'd bought from them. Service at the other end of the scale. Fully understand your stance though.

Likewise. I can move about when I'm playing but remove my bass and I'm immobile.