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 […]

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 […]