VAT
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Final dates for payment under a construction contract
Why final dates cannot be conditional on a VAT invoice
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The VAT circularity
Stuart Pemble tries to explain the most confusing case he has ever summarised for Legal Notes
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Optical Express entrepreneur left with VAT bill for property purchase
Supreme Court rules in unusual case about VAT on property transactions
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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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All change on VAT?
Is a major shake-up of VAT on land and property is on its way?
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Care home company escapes £800,000 VAT bill over 2013 acquisition of a care home
HMRC claimed Balhousie Holdings relinquished its interest in the property
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VAT reverse charge in the construction sector
Mark Whiteside explains the new rules and how to prepare for them
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VAT’s all folks: The new reverse charging provisions explained
VAT reverse charging for building and construction services comes into force on 1 October
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National Car Parks Ltd v Commissioners of HM Revenue and Customs
Value added tax – Overpayment – Car park
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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