
DeeksVAT
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Deeks VAT News issue 53
In this edition of the Deeks VAT newsletter, we cover key updates impacting your business. Explore insights from the Sonder UT case on self-contained apartments under TOMS, updated HMRC guidance on healthcare exemptions, and a recent FTT ruling on sports drink classification. Learn about chatbot failures in VAT compliance and new digital platform reporting requirements. We clarify VAT scope, provide a guide on the option to tax in property transactions, summarise HMRC’s cladding remediation VAT publications, and offer steps for applying for a VAT Partial Exemption Special Method. Stay informed and compliant with these crucial updates!
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VAT ALERT – VAT Implications in Holiday Accommodation: Abbeyford Caravan Company (Scotland) Limited v. HMRC
This case delves into VAT treatment within the UK holiday accommodation sector, focusing on the complex issues of VAT apportionment between standard-rated goods and zero-rated accommodation services for holiday chalets and caravans. Case Background Abbeyford Caravan Company operates holiday parks in Scotland, offering fully furnished chalets, caravans, and associated facilities to holidaymakers, which collectively create […]