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