28 May 2021
VAT relief for the supply of staff is a complex area. This guide gives a summary of the key issues and considerations for recruiters and employers in the private and public sector.
21 May 2021
The recent Balhousie VAT case highlights the unfair VAT self-supply charge for VAT sensitive businesses as a result of changing the use or disposing of charity or relevant residential buildings.
18 May 2021
1st Alternative Medical Staffing has been denied use of an HMRC concession on a technicality, resulting in a £2m VAT bill. Could users of other extra statutory tax concessions be at risk too?
27 April 2021
A recent VAT tribunal decision appears to support HMRC’s view that parking and food are more essential for college students than for hospital patients.
09 February 2021
Now the UK has left the EU’s VAT system, will the government use its new autonomy to allow more property owners and leaseholders to benefit from VAT relief when replacing cladding found to be dangerous after the Grenfell Tower fire?
22 December 2020
HMRC published new and extensive guidance covering the application of VAT across the recruitment sector. What issues does the recruitment sector need to be aware of?
20 November 2020
The Domestic Reverse Charge for VAT will have a big impact on the Construction sector. Read on to see what you need to know and how to prepare for these changes.
27 October 2020
Lease termination payments over the last four years are now subject to VAT, leaving landlords potentially exposed to a large VAT bill. What is the impact for landlords?
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.