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What is a village hall anyway?

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 spare. We have to hope that the latest HMRC defeat in...
What is dwelling?

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 [2018] TC 06418 in a failed DIY housebuilder claim. While...
Student Flats

Student Flats

An argument centred on whether sub-contractors can zero-rate their services on construction of student flats has been settled by the Upper Tax Tribunal.  Summit Electrical Installations Ltd [2018] BVC 5101 have had their zero-rating confirmed, which is also a win for...
Has HMRC refused your VAT registration?

Has HMRC refused your VAT registration?

HMRC are refusing to accept applications to VAT register where trade hasn’t yet started and this is just plain wrong!  If you know someone who has been refused a registration, please give me a call. Any organisation making plans to trade and incurring costs is...