Important new VAT rules for Construction Services from 2019

HMRC have announced the introduction of a new reverse charge that will apply to all construction services from 1 October 2019.  The new rules do not have an entry threshold and will have a significant impact on the administrative burdens […]

What is a village hall anyway?

Not for the first time HMRC have lost their argument trying to withhold VAT relief on a community building. Their stance has led to a real cost in lots of situations that I believe the VAT relief was intended to […]

What is dwelling?

VAT works on the basis of a supply being guilty until proven innocent. It is no use arguing that some future event will affect what is happening now. This is a lesson learned the hard way by Mitchell & Anor […]

Commercial common sense wins through

You may think it is obvious whether something is a booklet or not but, 45 years on, we still see HMRC arguing that VAT is due on printed matter instead of this being zero rated.  I sometimes find it hard […]