VAT and village halls

Charity buildings & VAT certificates

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 […]

How we prevent VAT problems

How we prevent VAT problems

I was recently having a drink with a really good, old friend and laughed when he asked me what do we actually do?  It was funny given that I set up AVS in 1994 and I’ve known him for longer […]

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 […]

How 'no deal' Brexit will work

How ‘no deal’ Brexit will work

Most people spend longer planning a wedding that UK businesses are being given to plan for Brexit.  Probably an odd thought given that this is a national divorce but nevertheless we are in a worrying situation.  How ‘no deal’ Brexit […]

Important new VAT rules for Construction Services from 2019

Important new VAT rules for Construction Services from 2019

HMRC have announced the introduction of a new reverse charge that will apply to all construction services from 1 October 2019.  The important new VAT rules for Construction Services from 2019 do not have an entry threshold.  The rules will […]

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 […]