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VAT and Stamp Duty Land Tax changes for landlords
Ian Carpenter

30 July 2020

As a result of the coornavirus pandemic, many tenants are suffering a loss of income and want to vary the terms of their lease with their landlord. Read here for details of HMRC’s announced tax changes as a measure to preserve income for landlords.

Domestic reverse charge for the construction industry: 12-month delay

19 October 2019

The construction sector is breathing a sigh of relief as HMRC announces a 12-month delay to the introduction of the domestic reverse charge for construction services. Businesses should make the most of the additional 12 months to prepare early for the changes.

Will changes to the reverse charge be reversed for the construction sector?
Ian Carpenter

29 August 2019

HMRC has been publicising, with varying degrees of success, its launch of a new VAT anti evasion measure targeted at the Construction sector. The measure known as the VAT Domestic Reverse Charge is targeted at specific supplies within the construction sector. It will be introduced on 1 October 2019.

VAT changes to supplies of construction services

20 July 2019

With less than three months until implementation, we explain the changes to the VAT treatment of some services provided within the construction industry supply chain. HMRC’s publicising of this change within the industry has been patchy, are those affected ready to implement?

Court of Justice European Union (CJEU) case may end VAT cost sharing groups for real estate businesses
Ian Carpenter

10 October 2017

Since the introduction of VAT cost sharing groups came into UK law in 2012, some real estate businesses use the facility to mitigate VAT costs. However, the CJEU has ruled that a cost sharing group may only apply to organisations who carry out activities which are in the public interest.

HMRC VAT policy catches up with Town and Country Planning Orders

04 May 2016

HMRC has finally clarified its policy concerning the VAT zero-rated sale of non-residential buildings that have been converted into dwellings. Good news for builders and a victory for common sense, but could this lead to resolution of other contentious VAT issues in the construction industry? We live in hope…

RSM warns property developers to be vigilant or they could face an unexpected VAT bill
Ian Carpenter

24 March 2016

RSM is warning property developers and construction businesses to be extra vigilant with architectural plans and planning applications when carrying out construction and conversion work, otherwise they could face a hefty VAT bill.

VAT – a blow for energy-saving projects and a welcome appearance for Draft VADR?

17 November 2015

Despite the pledge by government that there will be no rise in VAT, that doesn’t stop the Chancellor tinkering around the edges.

R&D tax relief & VAT – An opportunity to add value to your clients?
Ian Carpenter

01 October 2015

For architects’ clients, commissioning a property development or redevelopment is a significant step and a major financial investment. In budgeting for a project, tax is a potential cash or cash-flow cost element and in our experience clients will welcome solutions to mitigate or eliminate this cost.

Ian Carpenter

Partner, Head of Indirect Tax

Ian is an indirect tax partner with over 20 years of experience in indirect tax, both advising clients and by previously working for HMRC.

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