HMRC clarifies self-supply charge VAT rules

HMRC has revised the meaning of ‘entire interest’ for the purposes of the self-supply charge following the ruling in the Balhousie case at the Supreme Court, which could be a welcome clarification for charities

This follows a Supreme Court decision of 31 March 2021 in the case of Balhousie Holdings Limited 2021 UKSC 11.

This affects organisations within the care home, NHS or charities sector, and businesses engaged in property transactions which are carried out for a relevant residential or relevant charitable purpose.

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