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MHA secures VAT charge win for Errol Willy Salons

The First-Tier Tax Tribunal agreed with Errol Willy that the additional services he was providing his tenants were incidental. Access to the staff toilets, use of the receptionist on occasion and the small advert provided by Errol Willy were deemed to be inessential to the beauticians’ business.

MHA MacIntyre Hudson has revealed it secured a win for Errol Willy, who runs the Errol Willy Salons Ltd hair salon in Cardiff, against HMRC which was claiming he had to pay VAT on the rent he charged to two self-employed beauticians using his two spare first-floor rooms.

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