All posts tagged VAT

Moorfields Divisional VAT Registration

by Berthold Bauer on February 28, 2018

It has recently come to light that Moorfields Eye Hospital NHS Foundation Trust (Moorfields), an NHS organisation which has traditionally sat outside of the English Divisional VAT Registration has opted to join.

Berthold BauerMoorfields Divisional VAT Registration

VAT & Construction Post-Brexit?

by Berthold Bauer on January 17, 2018

VAT accounted for nearly a quarter of all UK tax revenues in 2015/2016; so it’s virtually guaranteed it will remain in place after Brexit (VAT in one form or another being in place for many non-EU countries: Switzerland, Norway, Israel & now even the United Arab Emirates).

Berthold BauerVAT & Construction Post-Brexit?

Brockenhurst College Case & application to the NHS

by Berthold Bauer on August 30, 2017

As a broad overview, the Brockenhurst College Case considered whether supplies of chargeable catering & entertainment could be considered to be ‘closely related’ to the supplies of education being made to students of the college.

Berthold BauerBrockenhurst College Case & application to the NHS

Construction VAT Update: When is a dwelling not a dwelling for VAT?

by Berthold Bauer on March 5, 2017

The first case concerned overall eligibility for a DIY Reclaim. Whilst Mr & Mrs Treanor had been granted permission for a residential unit, it was limited to occupation and use with an adjoining workshop. Whilst the Tribunal sympathised with the Treanors, they found that HMRC were correct to reject the claim as being a ‘live-work’ unit and not passing the test of ‘being designed as a dwelling’.

Berthold BauerConstruction VAT Update: When is a dwelling not a dwelling for VAT?

Autumn Statement Update

by Berthold Bauer on November 23, 2016

The update today has announced very little in the way of VAT changes. They reinforced their attitude towards tax avoidance by confirming that a new penalty regime will be introduced for those involved. They also commented that they were specifically focusing on shutting down inappropriate use of the flat rate scheme.

Berthold BauerAutumn Statement Update