Category Archives: VATable?

Is VAT due on commission?

Is VAT due on commission?

I have heard this question asked countless times: ‘Is VAT due on commission?’.  Such a simple question but with a real can of worms for an answer.  The reason for that is, not only can commission be paid on just […]

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 […]

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 […]

VAT can be due on Health Related Services

VAT can be due on Health Related Services

There are always blurred edges around any VAT relief which is why this is where the danger lies.  Time and again we see cases in the tribunal where someone has assumed there is no VAT but HMRC disagree.  One of […]

clarity on overhead VAT claims

Clarity on Overhead VAT Claims for Partial Exemption

Thanks to Volkswagen Financial Services UK Limited (VWFS) pursuing a very hard fought argument all the way to the Court of Justice of the European Union (CJEU case reference C-153/17) we now have clarity on overhead VAT claims for partial […]