What is a dwelling?

For years, HMRC maintained that a dwelling can only comprise one building.  Now, however, they do accept that a dwelling can have more than one building.  There are conditions, of course, for which see Revenue & Customs Brief 13/2016.  The difficulty with it is that, as ever, they pass the onus on to the contractor … Read more What is a dwelling?

VAT & listed buildings – possibly some good news!

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 VAT & listed buildings – possibly some good news!

Budget 2010 – VAT changes

Thankfully, the Budget was devoid of many significant VAT changes. OK, the VAT rate is going up to 20% on 4 January 2011 but that is as exciting as it gets. That gives us time to prepare, and as with the January 2010 rise of 2½%, did we really notice? Full marks to the Chancellor, … Read more Budget 2010 – VAT changes

Charity advertising & VAT

HMRC have announced a policy revision with regard to pay-per-click advertising, supplied on third party websites. In an unaccustomed burst of keeping up with the times (well, almost), HMRC accept that this is advertising and that it can be zero rated. Clearly, as the law hasn’t changed, charities are advised to go back to the … Read more Charity advertising & VAT

New Year 2009/10 – VAT rate change

As you may be aware, the VAT rate is going back up, from 15% to 17.5% with effect from 1 January 2010 – that is, from 00.01 on New Year’s morning. So do pubs and clubs and hotels have to ‘cash up’ when they hear the bells? Should they take a “Z” reading in the … Read more New Year 2009/10 – VAT rate change

National Home Improvement Show – Earls Court

I have been asked to participate in the National Home Improvement Show at Earls Court in London, which takes place between the 2nd and 4th of October 2009. I will be part of the Listed Property Owners Club stand, in the Period Living Pavilion, and also presenting a short talk about VAT relief for heritage … Read more National Home Improvement Show – Earls Court