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Hidden VAT trap on charity and relevant residential buildings
Ian Carpenter

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.

VAT rubs salt in the Grenfell Tower cladding wound for private leaseholders
Ian Carpenter

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?

Construction sector VAT: Assessing the working capital impact of the Domestic Reverse Charge
Ian Carpenter

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.

How will the VAT changes to lease termination payments impact commercial property landlords?
Ian Carpenter

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?

VAT training for your employees
Anne Holt

09 September 2020

We discuss the various benefits of VAT training to help businesses retain watertight control over VAT processes.

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.

VAT: HMRC postpones introduction of the domestic reverse charge for construction services
Ian Carpenter

09 June 2020

HMRC has announced that the introduction of the VAT reverse charge for domestic supplies of construction services will be delayed from 1 October 2020 until 1 March 2021.

Brexit update: Indirect Tax Impact of Intra-Community trade
Ian Carpenter

17 January 2020

The UK is scheduled to leave the EU on 31 January 2020, but what does that mean for businesses that trade with the UK and EU from 1 February onwards?

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

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.

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