Insights
Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.
Clark Wilson
CEO, Barrachd
Tony Cochrane
VAT Senior Manager
27 January 2019
Construction sub-contractor left out of pocket after VAT caseIn the recent J&B Hopkins (“J&BH”) Upper Tier Tax Tribunal VAT case the court agreed with HMRC’s assessing the business for underpaid VAT, as the business felt this would unjustly enrich HMRC.
Paul McGonigal
Tax Senior Manager
27 January 2019
Significant VAT changes for building and construction services on the horizonSignificant changes are being introduced to the VAT treatment of supplies in the construction industry with effect from 1 October 2019. A domestic “reverse charge” rule is being introduced which will change the person responsible for accounting for VAT in relation to certain supplies of construction services.
Nigel Roberts
VAT Director and Head of VAT & Duty
26 July 2018
VAT and commercial property: when is a building not a building?If something looks like a building and is used like a building - indeed if it does exactly the same thing as an old condemned building next door - surely it too must be a building? Not it seems, in the strange and devious world of VAT…
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