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 […]

VAT and village halls

Charity buildings & VAT certificates

The ongoing saga of charity buildings & VAT certificates catches a football club being penalised for issuing a VAT certificate to secure zero-rating.  The case looks to have finally come to a close. The Upper-tier Tribunal (UT) decided against HMRC […]

When to issue VAT zero-rating certificates

When to issue VAT zero-rating certificates

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 […]

Important new VAT rules for Construction Services from 2019

Important new VAT rules for Construction Services from 2019

HMRC have announced the introduction of a new reverse charge that will apply to all construction services from 1 October 2019.  The important new VAT rules for Construction Services from 2019 do not have an entry threshold.  The rules will […]

VAT and village halls

VAT and village halls

Not for the first time HMRC have lost their argument trying to withhold VAT relief on a community building. Centred on the difficult question rules surrounding VAT and village halls, HMRC’s stance has led to a real cost in lots […]