Why make an early VAT plan for UK property? The fact is it’s never too early to think about how VAT is going to work on a property project. This is amply demonstrated by the Glasgow School of Art’s failed […]
‘What is a new building?’ sounds like an incredibly easy question to answer but it has had everyone jumping through hoops for decades. Here we see another decision in the tribunal adressing this old chestnut. Proving yet again that when […]
You may have become aware of HMRC’s increasingly aggressive approach to applying penalties to VAT mistakes. So it makes sense to focus on mitigating and avoiding VAT penalties. We have certainly had arguments with HMRC about what is careless and […]
Never more so than in the construction industry, is it really important to get the VAT treatment of sales invoices right from the outset. As J&B Hopkins Ltd [2018] UKUT 0382 (TCC) found to its £220K cost, you cannot always […]