VAT - is it one thing or two?

VAT – Is it One Thing or Two?

There are numerous old chestnuts in the world of VAT and one such is single -v- multiple supplies.  In English – for VAT – is it one thing or two? Should the sale be treated as one single thing with […]

VAT changes

Summer Statement VAT changes

The Summer Statement VAT changes were announced this week. Broadly speaking, along with generous SDLT reliefs to get the housing market moving, bonuses for employers retaining previously furloughed employees post January 2021 and a raft of apprenticeship schemes, HMRC has […]

VAT can be due on Health Related Services

VAT can be due on Health Related Services

There are always blurred edges around any VAT relief which is why this is where the danger lies.  Time and again we see cases in the tribunal where someone has assumed there is no VAT but HMRC disagree.  One of […]