Charities get mobile phone VAT break

Charities are all set to benefit from a tax break on any donation made by text message.

VAT rise still looks set for end of December

Treasury plans to increase the rate of VAT to 17.5 per cent at the end of the year appear certain to go ahead.

Billions earmarked for VAT overpayment claims

HM Revenue and Customs (HMRC) is facing £8.5 billion in claims for overpaid VAT.

'Occupation' of a building for purposes of disapplying option to tax

Under certain circumstances, an option to tax is disapplied if the person occupying the relevant property does not intend to use it predominantly for taxable purposes.

The VAT treatment of deposits for land on which dwellings will be built

Where dwellings are to be built on bare land, it is common practice for completion to take place once a meaningful start has been made on the construction.

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