For once, good news emanating from HMRC, who have just re-written their internal guidance on the topic of construction – their reference V1-8A.  Within it, they state that double glazing and secondary glazing can, potentially, be zero rated as alterations.  This is wonderful news as they have hitherto refused to accept zero rating, except in very limited circumstances. To… Read More


I’ve thus far resisted the temptation to turn this blog into a Mr Angry column, but I’ve got to record an element of displeasure about an article about listed buildings that appeared in the Sunday Times a couple of weeks ago.  It contained an incorrect statement about VAT, attributed to me. A few days before… Read More