VAT

Cancellation of VAT registration – Whether HMRC correct? (Krystal Hosting Ltd TC/2019/04549)

Krystal Hosting Ltd provides web-hosting services across the EU. It was VAT registered under the VAT MOSS Scheme from July 2017. The first three VAT returns had not been submitted on time. HMRC sought to cancel its MOSS VAT registration. The question that arose was whether this was necessary and allowed. Reason being that it …

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VAT recovery on window blinds – Wickford Development – UK FTT 387 (TC)

Overview Window blinds had been supplied and incorporated in new buildings, that were being developed by Wickford Development Co Ltd (“WDCL”). VAT had been incurred. The question that arose was whether they were eligible for VAT recovery in light of the restrictions in place concerning “building materials”. Reference was made to the VAT Act and …

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BENEFIT ACCRUING TO A 3rd PARTY – VAT RECOVERY AVAILABLE?

Vos Aannemingen’s (“VA”) sole economic activity is the construction and sale of apartment buildings. It is common practice for a property developer to build apartments on land belonging to third party landowners. The developer would incur advertising, administrative and estate agency fees on selling the apartments. VA incurred such fees in relation to one of …

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