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 […]

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 […]

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 […]

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 […]

Thanks to Volkswagen Financial Services UK Limited (VWFS) pursuing a very hard fought argument all the way to the Court of Justice of the European Union (CJEU case reference C-153/17) we now have clarity on overhead VAT claims for partial […]

We are all undoubtedly living through some trying times so how nice that HMRC are giving us all another helping hand. If you are opting to tax UK property you now have much longer than normal to deal with the […]