On 6th February 2025, the Secretary of State made regulations in exercise
Outsourcing of services by landlords leaves lessees paying VAT charges

Property analysis: Daniel Dovar of Tanfield Chambers examines the case of Ingram v Church Commissioners for England which questioned whether VAT is payable on the salaries of staff employed by managing agents which is then passed on to the lessees through the service charge.
Click here to view the article, which is published on LexisNexis.