VAT
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Sale price of land attracts VAT unless seller was a developer of the land
Schedule 10 of the Value Added Taxes Act 1994 is aimed at ensuring exempt businesses cannot recover input tax
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Totting up HMRC’s position on VAT and break payments
HMRC’s u-turn leaves the VAT treatment of break payments uncertain
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Glasgow School of Art v Commissioners of HM Revenue and Customs
VAT – Input tax – Supply – Building works
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Glasgow School of Art v Commissioners of HM Revenue and Customs
VAT – Input tax – Supply – Building works
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Akester v Commissioners of HM Revenue and Customs
VAT DIY housebuilders scheme
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Akester v Commissioners of HM Revenue and Customs
VAT – DIY housebuilders scheme – Planning conditions – Appellant appealing against decision of First-tier Tribunal upholding refusal of VAT refund for building works on log cabin in garden –…
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Developing student housing: VAT considerations
Alex Barnes takes a look at the issues facing developers of student accommodation and advises on what can be done to mitigate VAT costs