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 […]

What is a dwelling for VAT purposes?

What is a dwelling for VAT purposes?

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 […]

How 'no deal' Brexit will work

Is VAT due on printed booklets?

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 […]

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 […]

what is this white powder?

VAT zero-rate on food

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 […]

UK VAT on Membership Subscriptions

Not for the first time the VAT tribunal has had to decide whether VAT has to be paid on the full customer payment or only part of it.  This time the argument centred on subscriptions paid for membership of the […]