HMRC has revised its policy on when they will allow zero-rating for the construction of dwellings, where part of an original building is retained.


HMRC have issued their latest brief following the Supreme Court judgment in the case of Littlewoods Retail Limited and others which was handed down on 1 November 2017.


UK VAT legislation states that any VAT incurred on the entertainment of employees, for example the provision of; food, drink, accommodation, theatre/concert tickets, is done so wholly for a business purpose and is therefore recoverable subject to the…


The budget is a somewhat quiet one from a VAT perspective but could indicate that more wide ranging changes are on the horizon.


The Office of Tax Simplification reported on 7 November 2017 on the UK VAT system and made a significant number of recommendations; one of which has already been acted upon, namely potential changes to the VAT registration threshold. The recommendati…

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