VAT

That simple tax

The tale of a compliance visit when the officer raised an assessment, but the taxpayer did not incur a VAT cost. How did this happen?

VAT dispute on the zero-rating to building materials and labour.

Ireland Generator and Spare Parts Ltd (TC5415)

DJ Butler (TC5392)

Prizeflex Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 17 October 2016

Shields & Sons Partnership v CRC, Upper Tribunal (Tax and Chancery Chamber), 16 March 2016

McNamara Joinery (TC5278)

Jane Borton (TC5224)

TelNG Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 August 2016

Boxmoor Construction Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 22 February 2016