What is dwelling?

VAT works on the basis of a supply being guilty until proven innocent. It is no use arguing that some future event will affect what is happening now. This is a lesson learned the hard way by Mitchell & Anor […]

Student Flats

An argument centred on whether sub-contractors can zero-rate their services on construction of student flats has been settled by the Upper Tax Tribunal. ¬†Summit Electrical Installations Ltd [2018] BVC 5101 have had their zero-rating confirmed, which is also a win […]

Has HMRC refused your VAT registration?

HMRC are refusing to accept applications to VAT register where trade hasn’t yet started and this is just plain wrong!¬† If you know someone who has been refused a registration, please give me a call. Any organisation making plans to […]