New VAT rules for building work

New VAT rules for building work

If you buy in building work you need to get ready for some radically new VAT rules for building work that are being imposed from [were due to be 2019 but postponed to] October 2020 under the new Domestic Reverse […]

Why make an early VAT plan for UK property

Why make an early VAT plan for UK property

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?

What is a new building?

‘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 […]

What is a zero-rated village hall?

What is a zero-rated village hall?

I believe there has been a lot of unfair treatment applied to charitable buildings over the years. The VAT law sets out to zero-rate such projects including buildings similar to village halls. But here is the tricky part – ‘What […]

VAT registration entitlement case study

VAT & property case study #2

What do we do? Our role is to help you understand how the VAT exemption, 0% & 5% relief rules work for a particular situation and bear the lowest possible VAT costs.  There are all sorts of VAT reliefs running […]

VAT and village halls

Charity buildings & VAT certificates

The ongoing saga of charity buildings & VAT certificates catches a football club being penalised for issuing a VAT certificate to secure zero-rating.  The case looks to have finally come to a close. The Upper-tier Tribunal (UT) decided against HMRC […]