
VAT Alert: VAT on lost space of bathroom and washroom conversions for disabled people
There are some VAT reliefs for disabled people. These typically relate to goods, however certain building works also qualify for VAT relief.

The option to tax on commercial property - where it can go wrong
An ‘option to tax’ is a formal declaration made by a VAT registered entity which has an interest in a commercial property or land. The interest can be freehold or leasehold.