HMRC Admin 21 Response

Hi Reece,
You are the legal and beneficial owner of the property your brother lives in.  
When you gift the property to your brother, you will potentially have Capital Gains tax to pay, using the market value of the property at that time.
The property purchased from your mother is jointly owned and your brother may have Capital Gains tax to pay should that property be disposed of.
Thank you.

Hi mdilekkizmaz,
This may be seen as an investment by the provider of the gift and you may therefore want to check further.
Thank you.

Hi CherylW,
Please refer to: Capital Gains Tax summary notes Tax year 6 April 2023 to 5 April 2024 (2023–24) - this is the notes on how to complete the Capital Gains section and the questions are the same as the online return.
Thank you.

Hi Sunil,
Please refer to guidance at: Capital Gains Tax: what you pay it on, rates and allowances.
Thank you.

Hi SB04,
Capital Gains arising from the disposal of crypto can be calculated at at Tax when you sell shares.
You can report and pay your Capital Gains tax at: Report and pay your Capital Gains Tax.
You have until 31 December after the tax year has ended to report using this service, after which you must declare on a Self Assessment tax return.
Thank you.

Hi Oldmazda1997,
If resident and domiciled in the UK, you are liable on your worldwide income so any gain would need to be reported here.
Thank you.

Hi Fatiha,
Please see the guidancce below:
Direct attribution of input tax is the identification of VAT incurred on purchases that you use, or intend to use exclusively in making:
Taxable supplies or other supplies that carry the right to deduct
Exempt supplies
This process should be carried out on the basis of the use you make, or intend to make of those purchases. Attribution is undertaken at the time you receive the purchases.
3. How to calculate how much input tax you can recover
Thank you.

Hi Catherine,
Please follow the steps from this link:
Register for VAT
If you have any difficulties please contact our Helpline as below:
VAT: general enquiries.
Thank you.

Hi secondtrader2,
Please see the guidance below:
VAT Margin Schemes
Thank you.

Hi Conor,
If your business belongs overseas and you send goods to the UK to individuals below the value of £135 then the responsibility to account for the VAT would be yours as the supplier.
If this is the case then there would normally be a requirement to register for VAT.
Please see the guidance below:
Changes to VAT treatment of overseas goods sold to customers from 1 January 2021
However the VAT liability of books in the UK is Zero and so you can apply for an exemption from registration.
Please see the guidance below, specifically section 2.4 and section 3.11
2.1 VAT — an introduction
https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110#overview
If the value of the book is over £135 then it would be the responsibility of the customer to pay the VAT when the goods arrive in the UK and therefore there would be no requirement for you to register for VAT in the UK.
Thank you.