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

Updates to HMRC Guidance: COS 14 & COS 71

by Berthold Bauer on June 21, 2017

Whilst there does not appear to have been an official announcement by them, HMRC have helpfully updated the guidance on COS Heading 14 Computer Services and COS Heading 71 Welfare Services on the online manual late last week. Whilst Heading 71 hasn’t provided much in the way of difficulties over the years, Heading 14 has certainly been an area of uncertainty for many.

Berthold BauerUpdates to HMRC Guidance: COS 14 & COS 71

Construction VAT Update: ‘Demolition by stealth’

by Berthold Bauer on May 10, 2017

It is common for new builds to either begin life as extensions / partial build – either becoming full demolition by a gradual erosion of the planning process or due to unforeseen structural weaknesses. Zero rating for new builds hinges on the Demolition Test, a key aspect of the test being that planning consent is in place for the full demolition of any existing structures.

Berthold BauerConstruction VAT Update: ‘Demolition by stealth’

HFMA VAT Technical Sub-Committee Minutes

by Berthold Bauer on April 7, 2017

At a recent HFMA VAT Technical Sub-committee meeting, the issue of whether or not VAT can be claimed on an invoice that was previously unpaid for a period greater than six months was discussed.

Berthold BauerHFMA VAT Technical Sub-Committee Minutes

Spring Budget 2017

by Berthold Bauer on March 9, 2017

Unfortunately the Chancellor did not announce any new VAT reliefs or incentives today in his budget; but there were a few relevant announcements:

Berthold BauerSpring Budget 2017

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?