Property and construction
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Working in tax for nearly 40 years and having been a Chartered Tax Adviser for more than 20, I believe I offer my clients the expertise and specialist knowledge needed to get to grips with and solve even the trickiest VAT issues.
In my December 2017 Insight I drew attention to an unwarranted campaign by HMRC to restrict zero-rating for dwellings by using “the 2(c) test” in a way that was not intended by parliament (when-is-a-house-not-a-dwelling?). In May 2018, in the case of Summit Electrical Installations Limited, the Upper Tribunal confirmed that HMRC’s interpretation of this test
When I came to read the March edition of De Voil VAT Intelligence, I was glad to see it was not 1st April as two of the cases had names that jumped out as less than ordinary. One was Lunar Missions Ltd and the other was Snow Factor Limited. Lunar Missions It turned out that
Pulled in many directions Last month, I suggested that HMRC’s perspective on whether a charity was engaged in business or non-business activities could be affected by whether the charity either: Wanted zero-rating on a new building; or Wanted to be VAT-registered on the basis that its public funding represented consideration for making a taxable supply.
More than one way to skin a cat? Recently an enquiry from a client highlighted the importance of thinking laterally in relation to VAT reliefs. The client in question was a farmer who was extending and converting a garage attached to his farmhouse. He was seeking to create a separate dwelling for his parents, who
“The school engaged Terry for what was , for us, a complex VAT matter which had serious financial implications if managed incorrectly. Terry took time to gain a comprehensive understanding of our issues and guided us through the complexities of the VAT regulations and their implications . At the end of the process we were very clear on where we stood and felt assured that we would not be exposed financially. We found Terry to be very professional, personable and offering an exceptional quality of service”
“As a member of Development Trusts NI (DTNI), I approached them for support with a very complicated VAT query involving construction costs and 2 charitable companies. DTNI had, in their pool of expertise, a VAT Consultant, Terry Dockley and brokered in his services for us. Their recommendation was spot on! Over a period of a few weeks, with the help of Terry, we unravelled the multiple complications to arrive at an outcome that should ultimately save our charity a great deal of money (hundreds of thousands of pounds), money that we will put to good use in the pursuance of our charitable objectives, to provide the best possible building/community radio facility for our users – based in one of the most severely deprived areas in the Northern Ireland region. Thank you, Terry for all your time, effort and the very professional service provided throughout.”
I have instructed Terry on a number of occasions in relation to the identification of VAT on properties adapted for clients with disabilities. I have found Terry highly professional and reliable and would thoroughly recommend him as both an expert in his field and for his highly efficient and prompt service.
I have used Terry for VAT advice for several different and diverse clients. I have always found Terry to be very professional in his approach, knowledge and advice and have no hesitation in recommending his services.
Terry produced a technically detailed and comprehensive report in a very short time frame. I have been very impressed with his services. Thank you Terry.
Working with Terry over the past few years has been a pleasure. His in-depth knowledge of VAT has proved a valuable asset to our business. He is a pleasure to work with and has provided us with a fantastic service, which makes me very happy to recommend him for your business.
As business owners and advisers we have to make sure our business is up to date with VAT rules and regulations, so that we can keep our clients up to date. Terry helps us keep abreast of any VAT changes that take place. Any member of my team can call Terry and ask for advice and he will come back with a useful answer. His support to the team has been brilliant.
Terry was recommended to me by a colleague when I needed some complex property VAT advice for a client transaction in a hurry. Terry immediately grasped the situation and turned around the advice in double quick time. Even better, his advice was clear, direct (no waffling or hedging his bets) and easy to understand. I cannot thank him enough and I will definitely use him again.
Since I have known Terry I have found him nothing but a delight to work with. He has helped save the business money, has educated our team and has been available for support when needed both to us and also to our clients direct.
My team and I have a basic working knowledge of VAT, and Terry has provided seminars for us so we could gain a more detailed understanding of VAT and how it impacts on real estate transactions.
We are more than happy to put Terry in direct contact with our clients as he has absolute dedication to customer service and is able to translate technical VAT issues into plain English.
I highly recommend his services.
