+44 (0)1438 716176 info@avsvat.com
VAT on construction – what exactly is a new building?

VAT on construction – what exactly is a new building?

You might know there is no VAT due on building a new house, but have you ever stopped to ask exactly what is a new house?  This is one of those hair-splitting debates that has bounced around the VAT tribunal for years but has finally been clarified by HMRC’s...
How UK VAT can go wrong on property

How UK VAT can go wrong on property

The VAT rules that apply to property are beautifully complicated which means this list could have been endless but here are the ones that I seem to run into fairly regularly, especially when property is changing hands.  Remember if in doubt, call and check it out....
How to avoid VAT problems

How to avoid VAT problems

My recommendation is that you adopt a pedantic approach when applying VAT procedures.  The devil’s in the detail of every VAT relief so it’s important to make sure procedures are secure to protect against a challenge from HMRC. There are lots of VAT procedural...
Why thinking about UK VAT is important

Why thinking about UK VAT is important

Yet another example of why it is so important think about VAT before a deal is finalised and make sure the proposed VAT treatment is clearly communicated. I was talking about the importance of thinking about VAT before getting to the point of issuing a sales invoice...
UK VAT on property – Vertical -v- horizontal

UK VAT on property – Vertical -v- horizontal

Property developers beware! It’s easy to think you should get VAT relief when you take an old pub and make 4 new maisonettes.  Similarly if you take an old shop with a flat above and make a new pair of semis.  Unfortunately the Upper Tribunal decided both projects...
UK VAT rule – ‘No invoice, no claim’

UK VAT rule – ‘No invoice, no claim’

Here’s a rare thing – a straightforward VAT rule! ‘No invoice, no VAT claim’ is the consistent line coming out of tribunal so it really is worth checking your files. In theory HMRC can accept alternative evidence if it’s “almost impossible”, or...