Our client will not be issuing you a VAT invoice due to the HMRC Internal Manual “VAT Supply and Consideration” at VATSC05840 which states: “Where a car park operator makes an offer of parking under clear terms and conditions, setting punitive fines for their...
Additionally, HMRC has tightened up the rules of the Rent a Room scheme. You must be in the property yourself some or all of the time it is let out. This is designed to prevent people from moving out and renting their properties during a specific event (such as Wimbledon) to abuse the...