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Call for UK to charge 20% on energy-saving materials
The work of a VAT-registered building company appears to have dried up and there is an unpaid invoice, for which a bad debt claim will have to be made
A small school engages 15 freelance teaching assistants who coach the pupils at the school and also, on their own account, in their own time
More input tax apportionment issues
JMB Wilmington (TC1975)
A new church hall is to be built as an extension to an existing church which is a listed building, but the addition of 20% VAT may cause this plan to be abandoned
The Copperfields Restaurant (TC1974)
Munaf Patel t/a Cleggs Lane Service Station (TC1865)
Emblaze Mobility Solutions Ltd v CRC, Chancery Division
KAREN MULCAHY explains the impact of proposed VAT changes aimed at listed buildings
Defty and another v Hirani, Chancery Division
But VAT rises could be in the immediate future, warn experts
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