Keeping up the good work, here’s my first new substantive post – HMRC have announced that intelligent lighting can now be zero rated, where applicable.  Or else 5% rated, again if applicable.  But first, a bit of background: Since 1973, with a few exceptions, there has been no VAT cost, in building a new house. … Read More


Hot off the press, for once – HMRC have taken notice of a European Court of Justice judgement in the case of Danfoss and Astrazeneca (Case – 371/07). Historically, the VAT Office allowed UK businesses to reclaim VAT on entertainment of foreign customers. Then they didn’t, and that’s the way it has remained for a… Read More


HMRC have announced that their National Option To Tax Unit is moving, with effect from 4 February 2009, to: Option to Tax National UnitCotton House7 Cochrane StreetGLASGOW G1 1GY Tel: 0141 285 4174/4175Fax: 0141 285 4454 During the relocation period, they would prefer to receive emails rather than letters or faxes. Unbelievably, they don’t give… Read More