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 […]
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 […]
What is a dwelling for VAT purposes? sounds like a simple question but it has been argued long and hard lots of time. VAT works on the basis of a supply being guilty until proven innocent. It is no use […]
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. The question ‘What VAT rate […]
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 […]
When can the VAT zero-rate on food be applied? This was a question posed yet again to the VAT tribunal which made for interesting reading. If I had a penny for every time someone mentioned ‘that’ Jaffa cake case I […]