What is dwelling?

VAT works on the basis of a supply being guilty until proven innocent. It is no use arguing that some future event will affect what is happening now. This is a lesson learned the hard way by Mitchell & Anor […]

How 'no deal' Brexit will work

Commercial common sense wins through

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.  I sometimes find it hard […]

Student Flats

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 […]

Has HMRC refused your VAT registration?

HMRC are refusing to accept applications to VAT register where trade hasn’t yet started and this is just plain wrong!  If you know someone who has been refused a registration, please give me a call. Any organisation making plans to […]

Farmer’s VAT Flat Rate Success

An argument about whether a farmer is entitled to use the Farmers’ VAT Flat-rate Scheme has finally been settled after going right through the UK appeal process and all the way to the Court of Justice of the EU. The […]