Big VAT changes ahead for the construction sector

Changes to the way customers account for VAT on certain building and construction services will be introduced from 1 October 2019.     In a nutshell, the changes mean that a UK VAT registered customer in receipt of standard or reduced rate services that are normally...

SSE Generation Ltd v HMRC

Plant… Without context, the word can take on a plethora of different meanings.  Give it some context, i.e. capital allowances, and one would hope that the definition becomes more obvious.  The recently released first tier tribunal decision from SSE Generation...

E-cigarettes – do they attract the reduced rate of VAT?

It gets reported that ‘vaping’ has helped some three million smokers quit or reduce their smoking habits. Recent government research suggests it has saved the NHS billions of pounds. For some time it had been thought that e-cigarettes meet the definition as a smoking...