As Deloitte reports, one consequence of the changes to the VAT treatment of B2C supplies of telecoms, broadcasting and other e-services was that small businesses that trade below the UK’s relatively high turnover threshold faced the conundrum of choosing between registering for VAT in each member
Zero-rating and phased construction
VAT: decrease in consideration
DIY builders’ scheme and garages
Relevant residential purpose and serviced apartments for the elderly
Pension schemes in the UK could be about to benefit from a £2bn VAT ‘windfall’ as HMRC implements two European Court decisions relating to the management, administration and investment activities of occupational pension schemes, Baker Tilly said.
Listed buildings and separate garages
Relevant charitable purpose and village halls
Zero rating of military supplies
Pilates and the private tuition exemption