HMRC introduced a new VAT Domestic Reverse Charge that applies to all construction services from 1 March 2021. The important VAT Domestic Reverse Charge rules do not have an entry threshold and have had a significant impact on the administrative […]
This is all about VAT for Sports Clubs & charities and the problems faced by CASCs with VAT relief on construction. In two quite separate cases two more sports clubs have fallen VAT victim to the distinction between a CASC […]
It is extremely likely that nothing will be returning to normal anytime soon and that must surely be more true of commercial property than of almost anything else. Both landlords and tenants are busy renegotiating lease terms going forwards, in […]
A lesson here for anyone faced with deciding when to issue VAT zero-rating certificates. As shown in the case here, issuing qualifying use certificates on new buildings when you shouldn’t is bad news, you simply cannot be too careful. Aside […]
What is a dwelling for VAT purposes? sounds like a simple question but it has been argued long and hard lots of time. VAT works on the basis of a supply being guilty until proven innocent. It is no use […]