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For many years, until March 2026, there was a scheme under which VAT refunds could be obtained for repairs to listed places of worship. Such refund...

Full disclosure: in order to tell this story we are having to make a number of assumptions that have not been definitively proved to be true. The t...

Credit where credit’s due: this is a story about HMRC trying to do the right thing and being thwarted. Why? Because it’s VAT on food, of course. W...

We recently reported that a tribunal has come down in favour of public charging being subject to VAT at 5%, not 20% (as maintained by HMRC). We sug...

The OECD thinks the UK tax system is too complicated (no, really?) and that VAT reliefs are complicated and regressive. Has it been reading this bl...

Domestic supplies of electricity are reduced-rated for VAT – that is, charged at the 5% rate. Public charging facilities are not only far more expe...