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 […]
It is extremely likely that nothing will be returning to normal anytime soon and that must surely be more true of commercial property than of almost anything else. Both landlords and tenants are busy renegotiating lease terms going forwards, in […]
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 […]
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 […]
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 […]
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 […]