Disaggregation – One business or two?

Disaggregation – One business or two?

Rules surrounding Disaggregation and whether there is one business or two are important to consider. This can lead to the correct person not recognising the correct amount of turnover especially where one or both businesses is not VAT registered.  We […]

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 […]

Early Termination Payments

Early Termination Payments & VAT

This is potentially a huge issue so please do not assume this doesn’t affect you, it might and it could be really big!! HMRC have announced an important change to how they see Early Termination Payments & VAT need to […]

Eat Out Scheme VAT Trap

‘Eat Out’ Scheme VAT Trap

Have you also been hearing the ‘Eat Out to Help Out Scheme’ being referred to as a discount? This is actually quite a scary misdescription as it could so easily lead to people into declaring the wrong amount of VAT. […]

HMRC policy on lease changes

HMRC policy on lease changes

It is extremely likely that nothing will be returning to normal anytime soon and that must surely be more true of commercial property than of almost anything else. Both landlords and tenants are busy renegotiating lease terms going forwards, in […]

Disaggregation – One business or two?

VAT – Is it One Thing or Two?

There are numerous old chestnuts in the world of VAT and one such is single -v- multiple supplies.  In English – for VAT – is it one thing or two? Should the sale be treated as one single thing with […]