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Is this a building I see before me?

What is a “building” for VAT purposes? Earlier this year the Tribunal ruled that the construction of a skate park by a charity for relevant charitable use was nonetheless standard rated as the skate park was not a “building”.  The Tribunal was...

Recent Posts

  • HMRC has withdrawn XML filing of VAT returns
  • Making Tax Digital for VAT – digital links are now mandatory
  • 2021 Spring Budget and other VAT changes
  • 1st March – All change for VAT in the construction industry
  • VAT on cancellation and termination fees – introduction now delayed

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