Two posts relating to MOSS – this is getting tedious, but I feel that I must share this one. I mentioned in the last post that many multi-nationals would have registered for VAT in the likes of Madeira or Luxembourg.  Well, that advantage was removed from 1 January 2015, as the VAT revenue it was… Read More


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


HMRC have taken heed of the responses to their Budget change consultations and have allowed a small measure of relaxation in the transitional arrangements relating to the cessation of zero rating for listed buildings. If you recall, zero rating will cease as at 30 September 2012. The first exception to this was a transitional arrangement… Read More


The EU has asked the UK to amend its rules on energy saving materials, which are currently subject to the 5% VAT rate, on a ‘supply and fit’ basis. Under EU VAT rules, the UK (and other member states) can only apply a reduced rate on a specified number of goods and services. Energy saving… Read More


My recent euphoria on an earlier previous post that included the words “possibly some good news on listed buildings” was somewhat deflated on the afternoon of the Budget. With effect from 1 October 2012, the VAT relief that currently allows zero rating for certain types of work on listed buildings has been withdrawn. As a… Read More


For once the Budget has introduced a few interesting topics on VAT, not all of them good, of course: • As ever, the VAT registration limit is rising – to £77,000 – with the new de-registration limit set at £75,000. Effective from 1 April 2012. • Again as ever, the VAT fuel scale charge figures… Read More


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


As ever, the world of VAT toodles along, with few highlights, so it is difficult to get excited about the things that are changing. But let’s not start on a negative – here’s a few goodies for you: VAT registration limit (previously £70k) going up to £73k. [They call it “revalorisation” of the threshold –… Read More


The world is awash with advice and assistance as regards how to avoid the increase – up to 20% on 4/1/11, if you didn’t already know. In that light, I will add a shortened version on how to avoid it: Goods Buy it before 4/1/11 – VAT remains at 17.5%. Services Have the service, whatever… Read More


As you are doubtless aware, HMRC don’t normally appear generous with their approach to taxpayers, and although what follows appears to be in the realms of generosity, it did not arise as a result of an unexpected burst of largesse on their part. For many years there has been a “DIY Housebuilders Scheme” in existence,… Read More