UK VAT on Staff or is it Healthcare

UK VAT on Staff or is it Healthcare?

This is a classic minefield. When is UK VAT due on staff or is it healthcare and exempt? There is no doubt that VAT is applied inconsistently in the temporary staff market so some people must be getting it very […]

Exempt Health or VATable Beauty?

Exempt Health or VATable Beauty?

It is always worth remembering that VAT works on a ‘guilty until proved innocent’ basis.  Knowing that a VAT exemption applies to health services does not mean that exemption necessarily extends to all services that someone might think of as […]

UK VAT on food or lawn seed?

UK VAT on food or lawn seed?

A case that has proved, yet again, you should never optimistically apply the VAT rules is Westland Horticulture (TC07283). In a case looking at whether a supply should be classified for UK VAT as food or lawn seed, apparently there […]

Why make an early VAT plan for UK property

Why make an early VAT plan for UK property

Why make an early VAT plan for UK property?  The fact is it’s never too early to think about how VAT is going to work on a property project.  This is amply demonstrated by the Glasgow School of Art’s failed […]

VAT treatment of sales invoices

VAT treatment of sales invoices

Never more so than in the construction industry, is it really important to get the VAT treatment of sales invoices right from the outset. As J&B Hopkins Ltd [2018] UKUT 0382 (TCC) found to its £220K cost, you cannot always […]

Can VAT be reclaimed?

Can VAT be reclaimed?

Two very different cases through the VAT tribunal addressed the question of ‘Can VAT be reclaimed?’.  What was interesting was that both cases used the same tests to decide whether input VAT could be reclaimed and in one case whether […]