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 […]
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 […]
You may think it is obvious whether something is a booklet or not but, 45 years on, we still see HMRC arguing that VAT is due on printed matter instead of this being zero rated. The question ‘What VAT rate […]
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 […]
When can the VAT zero-rate on food be applied? This was a question posed yet again to the VAT tribunal which made for interesting reading. If I had a penny for every time someone mentioned ‘that’ Jaffa cake case I […]
Not for the first time the VAT tribunal has had to decide whether VAT has to be paid on the full customer payment or only part of it. This time the argument centred on subscriptions paid for membership of the […]