Building a new flat – can it be zero-rated?

Building a new flat - can it be zero-rated? You own a block of flats and want to increase the number of flats in the block. What can you do? You could rearrange the number of flats in the block so you have more smaller flats. Might go down badly with current tenants and may be less attractive to new tenants. How about adding a new flat on the top … [Read more...]

VAT’s the difference between a care home and a hospital?

VAT’s the difference between a care home and a hospital? Recently HMRC published a Revenue & Customs Brief on its policy concerning the zero-rate for new buildings intended for a relevant residential purpose as care homes. Following the First-tier Tribunal decision in Pennine Care NHS Trust HMRC has reviewed its policy on when the zero-rating … [Read more...]

HMRC announce zero-rating for women’s sanitary products

On 24 March 2016 HMRC published a note on it's website indicating that from some future date the VAT rate to be applied to women's sanitary products would reduce from 5% to 0%. There is no indication of when the change will be made. As it stands the VAT lock legislation the government introduced makes it illegal for it to change the rate of VAT … [Read more...]

Zero-rate VAT for exports to places outside EU

Changes to rules for zero-rating supplies of goods for indirect export outside the European Union HMRC has published Revenue & Customs Brief 26/13: Changes to rules for zero-rating supplies of goods for indirect export outside the European Union to provide “information on changes to certain rules for zero-rating supplies of goods for export … [Read more...]

Good news for hot take-away food suppliers?

Good news for hot take-away food suppliers? Recently there have been two decisions released by the Courts which suggest that the UK is applying the wrong VAT treatment to supplies of hot take-away food. In the first case the Upper Tier Tax Tribunal ruled in the case of Deliverance Ltd that it was important to take into account the intention of … [Read more...]

By continuing to use the site, you agree to the use of cookies. more information

The cookie settings on this website are set to "allow cookies" to give you the best browsing experience possible. If you continue to use this website without changing your cookie settings or you click "Accept" below then you are consenting to this.

Close