VAT & commissions

VAT & commissions

If I asked you ‘what is a commission?’ your answer would depend on whether you are an army officer, a sales agent or involved with insurance or finance. So anything to do with VAT & commissions is really a trick […]

When to issue VAT zero-rating certificates

When to issue VAT zero-rating certificates

A lesson here for anyone faced with deciding when to issue VAT zero-rating certificates.  As shown in the case here, issuing qualifying use certificates on new buildings when you shouldn’t is bad news, you simply cannot be too careful. Aside […]

VAT and village halls

VAT and village halls

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 […]