sport clubs & charities

VAT for Sport clubs & charities

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 […]

Opting to tax UK Property

Opting to Tax UK property

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 […]

New VAT rules for building work

How does the UK VAT Domestic Reverse Charge work?

If you buy in building work you are likely to be affected by some radical VAT rules for building work that were imposed from 2021 [originally due to be 2019 but postponed] under the new Domestic Reverse Charge (DRC).  So […]

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 […]

Mixed use property conversion

A large bungalow was being extended and split to create a large HMO but VAT costs were an obstacle. The project involved a series of mixed use existing properties in Herts & Berks were being variously extended and improved to […]