Archives: Tax – VAT

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Property searches – postal concession ending

July/August 2020 | Tax – VAT

We reported in our November 2019 edition (p30) on the continuing vexed issue for property practitioners of VAT on searches. The Law Society issued a detailed new practice note, ‘VAT Treatment of Disbursements and Expenses’ (8 October 2019) following two recent cases in which the concept of disbursements has been narrowly interpreted. A disbursement is …

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VAT – DIY builders’ scheme

June 2020 | Tax – VAT

The appellant built a house that he moved into in 2013. In 2016, the Building Control inspector refused to issue a certificate of completion. Following protracted correspondence, the certificate was issued in 2018 at which point the appellant applied for VAT of over £17,500 incurred on building the property to be reimbursed under the DIY …

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