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Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.

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Tony Cochrane

Tony Cochrane

VAT Senior Manager

27 January 2019

  • Construction & Property
  • VAT & Duty
Construction sub-contractor left out of pocket after VAT case

In 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.

27 January 2019

  • Construction & Property
  • VAT & Duty
Significant VAT changes for building and construction services on the horizon

Significant 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.

26 July 2018

  • Construction & Property
  • VAT & Duty
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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