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

New VAT rules for building work

If you buy in building work you need to get ready for some radically new VAT rules for building work that are being imposed from [were due to be 2019 but postponed to] October 2020 under the new Domestic Reverse […]

Why make an early VAT plan for UK property

Why make an early VAT plan for UK property

Why make an early VAT plan for UK property?  The fact is it’s never too early to think about how VAT is going to work on a property project.  This is amply demonstrated by the Glasgow School of Art’s failed […]

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 […]