The Practical Lawyer

Home
About
CPD
Subscribe
Contact
Tax – VAT

DIY scheme – planning condition

 A self-builder of a dwelling is entitled to a refund of any VAT. But, this only applies ‘if the separate use or disposal of the dwelling is not prohibited by the term of any covenant, statutory planning consent or similar provision’.

Subscribers only...
 

VAT groups – TOGCs

The general rule used to be that you ignore what happens inside a VAT group and pretend it does not happen. This explains why a letting to a group company inside the same VAT group was not enough to give you a transfer of a going concern (TOGC) and the advantages that flow from it.

Subscribers only...
 

Conversion – ‘non-residential’

The conversion of a ‘non-residential part of a building’ into residential use will usually attract zero rating. But, a recent case shows that it might not be so straightforward if the premises are mixed use.
Subscribers only...
 

Phased development – original building?

Building developments are often phased. When that happens, it is important to consider the VAT consequences of the phasing, because it may inadvertently lead to the loss of VAT zero-rating.

Subscribers only...
 

TOGC – ‘genuine’?

TOCG relief has recently been denied because the property structure set-up was not ‘genuine’.

Subscribers only...
 

Lease surrender – L’s premium

What is the VAT position if L pays T to surrender the lease? The answer is that no VAT will have to be paid by L – unless T has exercised the option to tax.

Subscribers only...
 

TOGC – lease surrender

HMRC has finally conceded that the surrender of a lease subject to a tenancy can constitute a TOGC (and so no VAT will have to paid). At the same time that will result in an SDLT saving for the L who accepts the surrender.

    
Subscribers only...
 

Overpaid VAT – interest

The High Court has held that HMRC should refund overpaid VAT with compound interest (not simple interest). This decision will inevitably be appealed to the CA because of the sums involved – it could cost HMRC many billions (Littlewoods alone is claiming £1bn on repayments going back many decades). Littlewoods v HMRC [2014] EWHC 868 (Ch)

 

Sports clubs – non-members

HMRC has traditionally taken the view that if a non-profit-making organisation makes supplies that are closely linked to sports or PE then those suppliers will be exempt from VAT, provided the supplies are made to members of that organisation. Thus, in a golfing context, tee fees charged to members are VAT-exempt, but non-members have to pay full VAT.

Subscribers only...
 

VAT recovery – ‘economic’ test

Does the right to recover VAT (the right of ‘deduction’) apply between unconnected businesses?

Subscribers only...
 


Page 2 of 7

Most-read articles

Disputed will – guidance; procedure
Wednesday, 13 February 2019
What should you do if asked for correspondence and other documents in relation to a will you prepared for a client who has since died?  Read more...
MoJ – IT meltdown
Wednesday, 13 February 2019
Many litigators are no doubt all too aware of the Ministry of Justice (MoJ) January 2019 IT failures that hit the delivery of frontline legal services in some courts.  Read more...
Statutory notices – service
Wednesday, 13 February 2019
The SC has widened the scope of the service of statutory notices. Read more...
Part 36 offers – appropriate
Wednesday, 13 February 2019
Part 36 of the CPR allows a claimant or defendant to make an offer of settlement before trial. If the offer is not accepted and the opposing party does not meet the offer at trial, the court may... Read more...
Noise nuisance – liability?
Wednesday, 13 February 2019
A recent High Court decision has confirmed that L is not liable for nuisance caused by its T merely because L does not take steps available to prevent the cause of the nuisance, even when L knows... Read more...
RICS – service charges
Wednesday, 13 February 2019
We noted the RICS Code of Practice on service charges in our October 2018 issue, p19; the ‘Service Charges in Commercial Property (1st edition)’ comes into force on 1 April 2019. Read more...
Notice of severance – rectification?
Wednesday, 13 February 2019
A recent case reminds practitioners of the importance of ensuring that a notice of severance accurately records all of the titles intended to be severed. Read more...
Children – parental responsibility; removal of
Wednesday, 13 February 2019
In what circumstances might the court order the removal of PR from the father? The author comments on a recent case which involved a unique set of circumstances justifying the removal of PR.  Read more...
Incompetence – not discrimination
Wednesday, 13 February 2019
The CA has held that an incompetent process does not amount to discrimination. Read more...
Sentencing – contempt of court
Wednesday, 13 February 2019
The Court of Appeal has ordered a new trial in relation to a claimant remanded to prison overnight for discussing evidence in a civil case.  Read more...

Resources

IAG International
Join the IBA now!
www.totallylegal.com
In House Lawyer
MSI Global Alliance